During the 2013 annual accounting period, BSP Company completed the following transactions:
a.	On January 1, 2013, purchased a patent for $34,300 cash (estimated useful life, seven years).
b.	On January 1, 2013, purchased the assets (not detailed) of another business for $163,000 cash, including $9,000 for goodwill. The company assumed no liabilities. Goodwill has an indefinite life.
c.	On December 31, 2013, constructed a storage shed on land leased from D. Heald. The cost was $15,600. The company uses straight-line depreciation. The lease will expire in four years. (Amounts spent to enhance leased property are capitalized as intangible assets called Leasehold Improvements.)
d.	Total expenditures during 2013 for ordinary repairs and maintenance were $5,800.
e.	On December 31, 2013, sold Machine A for $7,000 cash. Original cost on January 1, 2009, was $18,000; accumulated depreciation (straight line) to December 31, 2012, was $11,840 ($3,200 residual value and five-year useful life).
f.	On December 31, 2013, paid $6,000 for a complete reconditioning of Machine B acquired on January 1, 2012. Original cost, $41,200; accumulated depreciation (straight line) to December 31, 2012, $2,100 ($7,600 residual value and 16-year useful life).

2.	For each of these assets, compute depreciation and amortization to be recorded at the end of the year on December 31, 2013.

a.	Patent
b.	Goodwill
c.	Leasehold improvements
d.	Ordinary repairs and maintenance
e.	Machine A
f.	Machine B