On March 1, 2000, Rob's Bottle Factory purchased a new bottle-sealing machine for $100,000. The machine had an estimated useful life of 10 years and is expected to have no residual value. Assume that the company has adopted a partial-year depreciation policy, where depreciation is taken on a monthly basis. Prepare the table using these facts. The company uses straight-line depreciation. The asset is sold on May 31, 2008 for $26,000. The fiscal year-end of Rob's Bottle Factory is December 31. Record the entry for the sale assuming that the depreciation for the year has already been recorded.

Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole dollar. Enter the debit accounts in alphabetical order and enter the credit accounts in alphabetical order.

Year	Cost of Capital Asset	Depreciation Expense	Accumulated Depreciation To Date	Net Book Value
2000	Answer	Answer	Answer	Answer
2001	Answer	Answer	Answer	Answer
2002	Answer	Answer	Answer	Answer
2003	Answer	Answer	Answer	Answer
2004	Answer	Answer	Answer	Answer
2005	Answer	Answer	Answer	Answer
2006	Answer	Answer	Answer	Answer
2007	Answer	Answer	Answer	Answer
2008	Answer	Answer	Answer	Answer

Date	Account Title and Explanation	Debit	Credit
May 31	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseCashCommon SharesCost of Goods SoldGain on Sale of AssetInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoss on Sale of AssetMachineNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseCashCommon SharesCost of Goods SoldGain on Sale of AssetInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoss on Sale of AssetMachineNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseCashCommon SharesCost of Goods SoldGain on Sale of AssetInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoss on Sale of AssetMachineNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseCashCommon SharesCost of Goods SoldGain on Sale of AssetInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLoss on Sale of AssetMachineNotes PayablePrepaid RentRent ExpenseSalaries ExpenseSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned RevenueUtilities Expense		Answer