Blossom Productions Corp. purchased equipment on March $1,2024,$ for $$49,600.$ The company estimated the equipment would have

a useful life of three years and produce $12,000$ units, with a residual value of $$10,000.$ During $2024,$ the equipment produced $4,800$

units. On November $30,2025,$ the equipment was sold for $$18,000$ and had produced $6,000$ units that year.

$($a$)$

Record all the necessary journal entries for the years ended December $31,2024$ and $2025,$ using the following depreciation

methods: $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not

indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Round the depreciation rate in

the double$-$diminishing$-$balance method to the nearest whole percent, e$.$g$.43\%.$ Round depreciation per unit in the units$-$of$-$production

depreciation method to $2$ decimal places, e$.$g$.2\mathrm{.}25.$ Round final answers to $0$ decimal places, e$.$g$.5,275.)$

$(1)$ Straight$-$line

Date

Account Titles and Explanation

Debit

Credit

$20242025$

$($To record depreciation expense$)$

$]$

$1$

$1$

$($To record depreciation expense$)2024$

$2025$

$($To record depreciation expense$)$

$12024$

$2025$

$($To record depreciation expense$)$

$($To record the sale of equipment$)$Please complete the question. Cullumber Productions Corp. purchased equipment on March $1,2024,$ for $$43,000.$ The company estimated the equipment would have a useful life of three years and produce $12,000$ units, with a residual value of $$7,000.$ During $2024,$ the equipment produced $4,200$ units. On November $30,2025,$ the equipment was sold for $$18,000$ and had produced $5,700$ units that year.