Beaver Construction purchases new equipment for $25.800 cash on April 1, 2021. At the time of purchase, the equipment is expected to be used in operations for five years (60 months) and have no resale or scrap value at the end. Beaver depreclates equipment evenly over the 60 months ( $430 /month). Required: 1.\&2. Record the necessary entries in the Journal Entry Worksheet below. 3. Calculate the year-end adjusted balances of Accumulated Depreciation and Depreciation Expense (assuming the balance of Accumulated Depreciation at the beginning of 2021 is $0 ). Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record adjusting entry on December 31. Note: Enter debits before credits. Calculate the year-end adjusted balances of Accumulated Depreciation and Depreclation Expense (assuming the balance of Accumulated Depreciation of the beginning of 2021 is $0 )