Jake's Mechanics owns the following long-lived assets: Cost Estimated Useful Life 20 years Asset Building Vehicles Equipment Date Purchased January 1, 2010 December 31, 2013 July 1, 2012 $54,400 35,500 11,680 10 years 8 years Prepare depreciation adjusting entries for Jake's Mechanics for the year ended December 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record depreciation entry for building.) Dec. 31 (To record depreciation entry for vehicles.) Dec. 31 (To record depreciation entry for equipment.) SHOW LIST OF ACCOUNTS LINK TO TEXT For each asset, calculate its accumulated depreciation and carrying amount at December 31, 2017. Building Vehicles Equipment Cost $ Less: Accumulated Depreciation Carrying amount $