On April 1, Year 1, Printing Co. purchased and received a binding machine from Mach 8 Co. During installation, the technicians determined that a part vital to the machine's functionality was missing, so the machine could not be placed into service. On May 15, Year 1, the company received the part, and the machine was placed into service on July 1, Year 1. On March 30, Year 3, the technicians returned to inspect the machine and performed maintenance. On June 30, Year 4, Printing disposed of its binding machine. On July 1, Year 4. Printing purchased and received a new binding machine, which was immediately placed into service. The company's fixed asset capitalization and depreciation policy is located under the exhibit's tab. All invoices related to the above transactions are located under the exhibits tab. For each of the dates below, enter the amounts to record the activities in the appropriate cells of the account columns. Enter debits as positive, whole values and credits as negative, whole values. When an account requires more than one entry, enter the net amount. If an account is not impacted enter a zero (0). A B H 1 Date Accounts Payable Depreciation Expense Repairs and maintenance Accumulated Depreciation Property, plant, and (Gain) loss on Impairment expense equipment transaction April 1, Year 1 December 31, Year 1 December 31, Year 2 March 30, Year 3 December 31, Year 3 June 30, Year 4 July 1, Year 4 December 31, Year 4