All construction was complete and the assets were placed in service on July 1. Record partial-year depreciation for the year ended December 31 (Record a single compound journal entry. Round all depreciation expense amounts to the nearest whole dollar. Record debits first, then credits. Select the explanation on the last line of the journal entry table.)

$86,000 Purchase price of three acres of land Delinquent real estate taxes on the land to be paid by Perfect Parking a. b. c. Additional dirt and earthmoving d. Title insurance on the land acquisition e. Fence around the boundary of the property f. Building permit for the building g. Architect's fee for the design of the building h. Signs near the front of the property i. Materials used to construct the building 6,200 8,100 3,400 9,300 1,100 20,400 9,500 217,000 172,000 9,900 29,700 Labor to construct the building k. Interest cost on construction loan for the building I. Parking lots on the property