\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Asset & \begin{tabular}{l} Acquisition \\ Date \end{tabular} & & Cost & Estimated Life & & \begin{tabular}{l} mated \\ sidual \\ alue \end{tabular} & \begin{tabular}{l} Depreciation \\ Method \end{tabular} & & \begin{tabular}{l} Monthly \\ Depreciation \\ Expense \end{tabular} \\ \hline Canoes & Nov. 3,2024 & $ & 5,760 & 8 years & $ & 0 & SL & $ & 60 \\ \hline Land & Dec 1, 2024 & & 110,000 & & & & Na & & \\ \hline Building & Dec. 1, 2024 & & 96,000 & 10 years & & 12,000 & SL & & 700 \\ \hline Canoes & Dec. 2, 2024 & & 8,640 & 8 years & & 0 & SL & & 90 \\ \hline Computer & Mar. 2, 2025 & & 9,450 & 7 years & & 900 & DDB & & \\ \hline Office Furniture & Mar 3,2025 & & 7,600 & 10 years & & 400 & SL & & \\ \hline \end{tabular} 1. Calculate the amount of monthly depreciation expense for the computer and office furniture for 2025 . 2. For each asset, determine the book value as of December 31, 2024. Then, calculate the depreciation expense for the first six months of 2025 and the book value as of June 30,2025. 3. Prepare a partial balance sheet showing Property, Plant, and Equipment as of June 30,2025