Make the following entries: 19. Record purchase of building for $75,000 for cash. 20. Record $500 paid in cash for the oil change to a delivery truck. 21. Record the depreciation of $1,000 of a building for the year end. 22. Record discarding of $12,000 of equipment that is fully depreciated. 23. Record the sale of equipment for $7,000 cash. The original cost of the equipment was $10,000, and has $3,000 of accumulated depreciation at the time of the sale