January 1, 2018 Acquired a business in lump-sum offer, 1,000,000 baht by paying cash. The deal includes the following detail Item Method Remarks Market price (baht) Useful life (year) Residual value (baht) Building 600,000 10 100,000 Straight-line Decoration 100,000 3 0 Double-declining Equipment 200,000 2 20,000 Straight-line Machine 300,000 3 30,000 Unit-of-production Max 100,000 units Furniture 400,000 4 40,000 Double-declining December 31, 2018 Recorded depreciation expense for each asset. (Machine produced 20,000 units this year) December 31, 2019 (A) Sold the equipment for 50,000 baht (B) Sold the furniture for 180,000 baht (C) Recorded depreciation expense for each asset. (Machine produced 25,000 units this year)