for a total of $21,000$ hours.

Record depreciation expense for each of the first two years using the straight$-$line method. $($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

Journal entry worksheet

$1$

$2$

Record the depreciation expense for the first year using the straight$-$line method.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$Year $1,,,],[,,,],[,,,],[,,,],[,,,]]$