Luxury Tours Amusement Park paid $160,000 for a concession stand. Luxury Tours started out depreciating the building using the straight-line method over ten years with zero residual value. After using the concession stand for four years, Luxury Tours determines that the building will remain useful for only two more years. Record Tours' depreciation stand for year five by the straight-ine method. (Record debits first, then credits. Exclude explanations from any journal on the entries.) Credit