Brown Company paid cash to purchase the assets of Coffee Company on January 1. 2019. Information is as follows: The building is depreciated using the double-dedining balance method. Other information is: Salvage value Estimated useful life in years $50.00040 1. rage valu Where applicable, the company uses the 1/2 year rule to calculate depreciation and amortization expense in the years of acquisition and disposal. Its fiscal year-end is December 31 . The machinery was traded on December 2, 2021 for new machinery. On August 14. 2023, an addition was made. This amount was material. Other relevant information is as follows: Amount of addition. paid in cash Number of years of useful life from 2023 (original machinery and addition): Salvage value. percentage of addition and Required: Prepare journal entries to record: 1 The purchase of the assets of Coffee. 2 Depreciation and amortization expense on the purchased assets for 2019. 3 The dedine (if any) in value of the patents at December 31 4 The trade-in of the old machinery and purchase of the new 5 Depreciation on the new machinery for 2021. 8 Cost of the addition to the machinery on August 14. 2023. 7 Depreciation on the new machinery for 2023