Do itt 9-3 Make Journal Entries to Record Plant Asset Disposal GENERAL JOURNAL Debit Credit Date Account Titles Check figure : total debits = $103,000 ded CHAPTER 9 Page 37 EXERCISE 9-12 Prepare Journal Entries for Intangibles:Coleulate Amortization : po GENERAL JOURNAL fec Account Titles Debit Credit Date (a) 2017 Jan. 2 July 1 Sept. 1 (b) 2017 Dec. 31 Check figure: Total debits $1,091,000 (e) December 31, 2017 balances (net of accumulated amortization for patent & franchise): Goodwill Patent Franchise Deler une aupa aia land .co ticf B3 0" March 1 2017, Boyd Coen uty acqu red teal elate on which il plamed bo costruct a small o ace buldey, by paying S80 000 in ea An old wareha seosthepoety was demulish data cost of 58,200; the salvaged materials were sold for $1,70 Adtitional expenditures before condruction began included 51,900 attormry's fee for work concerning the land parchase, 55,200 real estate beoker's fee, $9,100 architect's fee, and $14,000 no put in driveways and a parking lot. (L.O, AP a) Defermine the amount to be reported as the cest of he land (b) For each cout not used in part (a indicale the aocount to be debited Understand deeclation 4 Alysha Monet has prepared the following list of statements about depreciation