Prepare an audit trail for the following entries:

Date	Accounts	DR	CR
Jan 1, 2015	Building	300,000
	Cash		300,000
Dec 31, 2015	Depreciation expense - Building	10,000
	Accumulated depreciation - Building		10,000
Dec 31, 2016	Depreciation expense - Building	10,000
	Accumulated depreciation - Building		10,000
Dec 31, 2017	Depreciation expense - Building	10,000
	Accumulated depreciation - Building		10,000
Dec 31, 2018	Depreciation expense - Building	10,000
	Accumulated depreciation - Building		10,000
Dec 31, 2019	Depreciation expense - Building	10,000
	Accumulated depreciation - Building		10,000
Dec 31. 2019	Cash	260,000
	Accumulated depreciation - building	50,000
	Gain on sale of building		10,000
	Building		300,000