During 2020 , the following selected cash transactions occurred. (To record depreciation) (To record sale of equipment) (To record depreciation) (To record retirement of equipment) Record adjusting entries for depreciation for 2020 . (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record building depreciation) Dec. 31 (To record equipment deprecition) eTextbookand Media Prepare the plant assets section of Bramble's statement of financial position at December 31, 2020. (List Property, plant and equipment in order of land, buildings and equipment.)