Accounting Data Appendia corresponding transactions that have ocesred. $$200,000$ of vehicies prior to this purchase with an accumblated depreciation of $$$0,000.$

February $6$: it is cheterminod that the intangitie recorded for a patert is impaired by $$50.$ coo. The patent owned for tho years was estimated to be worth $$120,000$ ind has a lite of $10$ years. Book the journal entry for the impaimem.

March $25$: Purchaced $10-$year malurity boncts is an irwstment for $$45,000.$

April $5$: New construction equipment was purchased for the peginct at the gof course for $$130,000.$ The forkifts have a useful lile of seven years. The company already owned $359,000$ of conatruction oqupmest prior ta this purchase aith an acoumuated deprecision of $522,000.$

May $1$: A new lorg$-$term kase is entered info for a mach large corfarane oftice which will house the $5510800.$ The lease is lor six years.

June $14$: A forkitt is disposed of that had a bons value of $$7,500$ and accum$-$ated depreciation of $$5,200.$

June $30-$ fioci the depreciation for the first hall of the year on the vehicles you purthast lanury $1.$

June $30$: Bock the depreciation for the first half of the year on the construction equipment you purchased Asril $5.$