Record building depreciation for 2021.

Record sale of land and building.

2. The equipment was sold on November 2, 2021, for $57,800 cash.

Record the equipment depreciation for 2021.

Record sale of equipment.

Problem 9-15A Partial-period depreciation; disposal of PPE LO2, 3, 6 Endblast Productions showed the following selected asset balances on December 31, 2020: Land Building Accumulated depreciation, building1 Equipment Accumulated depreciation, equipment 2 $436,800 566,400 409,600 191,200 85,000 "Remaining estimated useful life is eight years with a residual value of $20,000; depreciated using the straight-line method to the nearest whole month. 2Total estimated useful life is 10 years with a residual value of $24,000; depreciated using the double-declining-balance method to the nearest whole month. Required: Prepare the entri for each of the following. (Round intermediate calculations to the nearest whole dollar.) 1. The land and building were sold on September 27, 2021, for $612,000 cash