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Journalize the above transactions. Shamrock uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 50-year useful life and no residual value. The equipment is estimated to have a 10-year useful life and no residual value. Update depreciation on assets disposed of at the time of sale or retirement

Question 10 At December 31, 2016, Shamrock Ltd. reported the following as plant assets. 2,760,000 18,954,000 Land Buildings Less: Accumulated depreciation-buildings Equipment Less: Accumulated depreciation- equipment Total plant assets 29,817,000 10,863,000 40,957,000 4,877,000 36,080,000 57,794,000 During 2017, the following selected cash transactions occurred. Mar. 1 April 1 June 1 Oct. 1 Dec. 31 Purchased land for 2,133,000. Sold equipment that cost 472,000 when purchased on January 1, 2013. The equipment was sold for 278,480. Sold land purchased on June 1, 2007, for 1,022,000. The land cost 305,000. Purchased equipment for 2,177,000. Retired equipment that cost 373,000 when purchased on December 31, 2007. No residual value was received. Date Account Titles and Explanation Debit Credit Mar. 1 Land 2,133,000 Cash 2,133,000 X Apr. 1 Depreciation Expense X X Accumulated Depreciation- (To record depreciation) Apr. 1 Cash 278,480 X X Accumulated Depreciation Gain on Disposal of Plant A 472,000 Equipment (To record sale of equipment) June 1 Cash 1,022,000 Land 305,000 Gain on Disposal of Plar 717000 Record adjusting entries for depreciation for 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31TDepreciation Expense Accumulated Depreciation (To record building depreciation) Dec. 31 Depreciation Expense Accumulated Depreciation- (To record equipment deprecition) Prepare the plant assets section of Shamrock's statement of financial position at December 31, 2017. (List Property, plant and equipment in order of land, buildings and equipment.) SHAMROCK COMPANY Partial Statement of Financial Position December 31, 2017 Property, Plant and Equipment Land Buildings 29,817,000 Less TAccumulated Depreciation. T TO Equipment 40,957,000 Less TAccumulated Depreciation. Total Property, Plant and Equipment