ACCOUNT NO ACCOUNT Land Balance Date Item Credit 20Y2 Jan. 1 Balance Apr. 20 Realized $105,200 cash from sale 334,280 113,140221,140 ACCOUNT NO. ACCOUNT Buildings Balance Date Item Debit Credit Debit Credit 20Y2 Jan. 1 Balance Apr 20 Acquired for cash 629,980 1,022,120 392,140 ACCOUNT Accumulated Depreciation-Buildings ACCOUNT NO. Balance Credit Debit Credit Date Item 20Y2 Jan. 1 Balance 269.990 Dec. 31 Depreciation for year 19,290 289,280 ACCOUNT NO. ACCOUNT Equipment Balance Debit Credit Debit Credit Date Item 20Y2 318,210 283,210 359,990 Jan. 1 Balance Jan. 26 Discarded, no salvage Aug. 11 Purchased for cash 35,000 76,780 ACCOUNT Accumulated Depreciation-Equipment ACCOUNT NO. Balance Date Item Debit CreditDebit Credit 20Y2 Jan. 1 Balance Jan. 26 Equipment discarded Dec. 31 Depreciation for year 111,210 76,210 99,000 35,000 2.750 9,0 ACCOUNT Bonds Payable ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 20Y2 May 1 Issued 15-year bonds 187,630 187,630