Journalize the transactions. $($Hint: You may wish to set up T$-$accounts, post beginning balances, and then post $2026$ transactions.$)$

Grouper uses straight$-$line depreciation for buildings and equipment. The buildings are estimated to have a $40-$year useful life and

no salvage value; the equipment is estimated to have a $10-$year useful life and no salvage value. Update depreciation on assets

disposed of at the time of sale or retirement. $($List all debit entries before credit$).$

Journalize the transactions.