Chart of Accounts J ournal Instructions purchased and installed carpet in ts new general offices on An/ 0 for a otal cost of $o2 eoa The residual value. A. Prepare the journal entry necessary for recording the purchase of the new carpet. Refer to the Chart of Accounts titles B. Record the December 31 adjusting entry for the partial-year depreciation expense for the carpet, assuming thal Wil ting entry for the partial-year depreciation expense for the carpet, assuming that Walk the straight-line method. Refer to the Chart of Accounts for exact wording of account titles