All account names of journal entry are given.

The following transactions and adjusting entries were completed by Gravure Graphics International, a paper-packaging company. The company uses straight-line depreciation for trucks and other vehicles double-declining-balance depreciation for buildings, and straight-line amortization for patents. Paid $94,600 cash to purchase storage shed components Paid $4,900 cash to have the storage shed erected. The storage shed has an estimated life of 10 years and a residual value of $12,000 Paid $36,900 cash to purchase a pickup truck for use in the business. The truck has an estimated useful life of five years and a residual value of $7,900 Paid $240 cash for repairs to the pickup truck. Paid $19,900 cash to purchase patent rights on a new paper bag manufacturing process. The patent is estimated to have a remaining useful life of five years. Recorded depreciation and amortization on the pickup truck, storage shed, and patent. Sold the pickup truck for $32,050 cash. (Record the depreciation on the truck prior to recording its disposal.) Recorded depreciation on the storage shed. Determined that the patent was impaired and wrote off its remaining book value (i.e., wrote down the book value to zero) January 2, 2013 January 3, 2013 April 1, 2013 May 13, 2013 July 1, 2013 December 31, 2013 June 30, 2014 December 31, 2014 Required Give the journal entries required on each of the above dates. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)