Precision Construction entered into the following transactions during a recent year. January 2 Purchased a bulldozer for $274,000 by paying $32,000 cash and signing a $242,000 note due in five years. January 3 Replaced the steel tracks on the bulldozer at a cost of $32,000, purchased on account. The new steel tracks increase the bulldozer's operating efficiency. January 30 Wrote a check for the amount owed on account for the work completed on January 3. February 1 Repaired the leather seat on the bulldozer and wrote a check for the full $2,000 cost. March 1 Paid $10,800 cash for the rights to use computer software for a two-year period. Required: 1-a. Complete the table below, for the above transactions