3. Using the straight-line method, prepare the December 31 adjusting entries to record depreciation for the first year these assets were nuse. Journal entry worksheet 4 Record the year-end adjusting entry for the depreciation expense of Building 3. Note: Enter debits before credits. 3. Using the straight-line method, prepare the December 31 adjusting entries to record depreciation for the first year these ass in use. Journal entry worksheet Record the year-end adjusting entry for the depreciation expense of Land Improvements 1. Note: Enter debits before credits 3. Using the straight-fine method, prepare the December 31 adjusting entries to record depreciation for the first year these assets were in use. Journal entry worksheet Record the year-end adjusting entry for the depreciation expense of Land improvernents 2. Noke Lner debits before credta 3. Using the straight-line method, prepare the December 31 adjusting entries to record depreciation for the first year these assets were nuse. Journal entry worksheet 4 Record the year-end adjusting entry for the depreciation expense of Building 3. Note: Enter debits before credits. 3. Using the straight-line method, prepare the December 31 adjusting entries to record depreciation for the first year these ass in use. Journal entry worksheet Record the year-end adjusting entry for the depreciation expense of Land Improvements 1. Note: Enter debits before credits 3. Using the straight-fine method, prepare the December 31 adjusting entries to record depreciation for the first year these assets were in use. Journal entry worksheet Record the year-end adjusting entry for the depreciation expense of Land improvernents 2. Noke Lner debits before credta