Western, Inc., uses the straight-line method of calculating depreciation expense. Western uses one plant asset account, Office Equipment, account no. 1230. The plant asset records for Western are given in the Working Papers.

Instructions:

1. Journalize the transactions completed during 20X9. Journalize an entry for additional depreciation expense if needed. Use page 1 of a general journal, page 6 of a cash receipts journal, and page 8 of a cash payments journal. Source documents are abbreviated as follows: check, C; memorandum, M; receipt, R.
2. Make needed notations on plant asset records or prepare new records.

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Transactions: Jan. 2. Paid cash for new computer, plant asset no. 172, $1,900.00: estimated salvage value, $400.00; estimated useful life, five years; serial no. SD345J267. C122. Jan. 2. Discarded desk, serial no. D3481, plant asset no. 167. M47. Mar. 29. Discarded table, serial no. T3929, plant asset no. 168. M52. Mar. 30. Received cash from sale of word processor, $100.00: serial no. TM48194H32, plant asset no. 170. M54 and R191. June 29. Received cash from sale of filing cabinet, $150.00: serial no. FC125, plant asset no. 169. M62 and R224. July 2. Paid cash, $500.00, plus old copying machine, serial no. C56M203, plant asset no. 171, for new copying machine: estimated salvage value of new machine, $100.00; estimated useful life of new machine, five years; serial no., C35194, plant asset no. 173. M70 and C239.