Park and Fly depreciates land improvements over 25 years, buildings over 30 years, and furniture over 10 years, all on a straight-line basis with zero residual value. Read the requirements S O 79 200 $ 469 400 $ 14200 Total t Record single compound jumal Record p the e Sch r depreciation for the year ended December 31. Round to the neares o on the last of the many ) Debit Requirement 2. Al construction was complete and the were placed in service on entry Round deren expo sto w ed Record Account and Explanation Dec 31 Depreciation Expense and improvements Depreciation Expence building Deprecate Expense Furniture A Depreciation and improvements Accu e d Depreciation-Building A d Deprecation-Fumure To record on a Land Improvements: 79,200 Buildings: 469,400 Furniture: 14,200