2019 Jan. May 1 Purchased a bulldozer for $75,000 cash, $5,000 residual value, 20- year expected life, double-declining-balance amortization. 1 Purchased office furniture for $19,000 cash, $5,500 residual value, 10-year expected life, straight-line amortization. 31 Recorded amortization on the bulldozer and furniture. Dec 2020 Jun 30 Sold the furniture for $13,000 cash. (Record amortization to date for 2020 before selling the furniture.) 31 Recorded amortization on the bulldozer Dec