Fast Trax Amusement Park paid $$320,000$ for a concession stand. Fast Trax started out

depreciating the building using the straight$-$line method over $20$ years with a residual value of

zero. After using the concession stand for six years, Fast Trax determines that the building will

remain useful for only four more years. Record Fast Trax's depreciation on the concession stand

for year seven using the straight$-$line method. $($Record debits first, then credits. Exclude

explanations from any journal entries.$)$