Fun Times over Georgia paid $90,000 for a concession stand. Fun Times started out depreciating the building using the straight-line method over 10 years with zero residual value. After using the concession stand for 5 years, Fun Times determines that the building will remain useful for only 3 more years. Record Fun Times' depreciation on the concession stand for year 6 by the straight-line method. (Record debits first, then credits. Explanations are not required.) Journal Entry Date Accounts Debit Credit