In July of 2018 Sarah sold the following assets which she originally purchased in March of 2007:

1 Treatment table @ $2,599, sold for $400

2 mobile treatment cabinets @ $645 each, sold for $100 each

1 Active/Passive trainer @ $1,785, sold for $400

Building in which practice is housed @ $142,160, sold for $275,000

In January of 2017 Sarah bought a traction table for $7,500. Although she had only owned it a short time she wanted to upgrade to a more sophisticated traction table for her new office so she sold it in July of 2018 for $4,000.

In July 2018 Sarah bought a new building for the practice for $250,000 and purchased all of the following additional new assets (all of the PT equipment is 7-year property):

1 Multi-stack gym @ $8,900

1 Treadmill @ $5,399

3 treatment tables @ $3,075 each

4 mobile treatment cabinets @ $875 each

1 Active Trac Traction Table @ $20,000

1 Active/Passive Trainer @ $2,755

Laptop computers for herself and each of her staff members along with a shared printer for $4,000

How would you make a fixed assets ledger for the depreciable assets? Include columns showing the accumulated depreciation through 2017 for the older assets, a separate column showing the 2018 depreciation expense for the newly acquired assets, and a column showing the gain or loss on the assets that were sold