4. A building was acquired on April 30,2019 for P5,000,000. The estimated useful life is P15 years and savage value of P50,000. Depreciation was started on May 1,2019, 5. Machinery costing P500,000 with a salvage value of P10,000 as an estimated useful life of P10 years was acquired last June 30,2019. 6. On August 30, Big Company lent to Small Company P80,000 at 10% interest per annum. Interest earned but not yet received as of December 31 is P2,600. Prepare adjusting journal entries on December 31,2019