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Hilda Carr Associates surveys American eating habits. The company's accounts include Land, Buildings, Office Equipment, and Communication Equipment, with a separate Accumulated Depreciation account for each depreciable asset. During 2024, Hilda Carr Associates completed the following transactions: Click the icon to view the transactions.) Record the transactions in the journal of Hilda Carr Associates. (Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) Jan. 1: Purchased office equipment, $116,000. Paid $72,000 cash and financed the remainder with a note payable. (Record a single compound ournal entry.) More info Apr. 1: Acquired land and communication equipment in a lump-sum purchase. Total cost was $380,000 paid in cash. An independent appraisal valued the land at $299,250 and the communication equipment at $99,750. (Record a single compound joumal entry.) Sep: 1: Sold a building that cost $560,000 (accumulated dopreciation of $270,000 through December 31 of the preceding year). Hilda Carr Associates received $410,000 cash from the sale of the buliding. Depreciation is computed on a straight-line basis. The building has a 40 -year useful life and a residual value of $50,000 Before we record the sale of the building. we must record depreciation on the building through September 1 , 2024. Now record the sale of the bullding on September 1. Dec. 31: Record depreciation on the communication equipment. Communication equipment is depreciated by the straight-line method over a five-year life With zero residual value. Dec. 31: Record depreciation on the office equipment. Office equipment is depreciated using the double-declining-balance method over five years with a $2,000 residual value