Journalize the following year-end adjusting entries:

11/30 Journalize the depreciation expense for all Property, Plant and Equipment. Information related to all assets is shown in the table below:

Computer & Printer purchased for $3,450 on 9/2

Cell Phone purchased for $849 on 10/9

Office Building purchased for $180,000 on 9/2

Equipment	Life	Method	Salvage Value
Computer & Printer	5-year	Straight-line	$100
Cell Phone	3-year	Straight-line	$50
Office Building	30-year	Straight-line
You use the ½ month convention. Therefore, take ½ month of depreciation for the month the asset is put into service and a full month for every other month.