Dan's Desserts acquired six new ice cream freezers for their warehouse on April 1, 2019. The freezers cost a total of $60,750 plus $2,500 in sales taxes, for which Dan's Desserts issued a check. The company estimates the freezers will have a value of $11,000 when the company finishes using them in 5 years. Round to the nearest dollar. 1. Which accounts will be affected by the accounting entry for the acquisition of the freezers on April 1, 2019? 2. Calculate the amount of straight-line depreciation Dan's Desserts will record each year (rounded to the nearest dollar). 3. How much depreciation will be recorded for the year ended December 31, 2019? Which accounts will be affected? 4. Complete the following table: Asset Cost Depreciation Expense on Income Statement Accumulated Depreciation Net Book Value on Balance Sheet 2019 2020 2021 2022 5. What will be the net book value of the freezers on March 31, 2024 (the end of the useful life)