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

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

method.

Note: Enter debits before credits.