22. Three transactions are given below that were completed during 2021 by Tiller Corporation. You are to provide the related adjusting entries required for Tiller Company on December 31, 2021. Assume that Tiller has made no other adjusting entries related to these transactions this year. You do not need to record the initial entries, if any, that would have already been made before the end of the year. (3 points each) a) On April 1, 2021, the firm bought a building for $900,000 that has a 10-year useful life and a $0 residual value.