Record opening balances: Share capital $ 53,300, mark $ 9,600, cash $ 85,000, accounts receivable $ 15,000, accumulated depreciation warehouse $ 1,000, warehouse $ 52,300, Accounts payable $ 11,000, impairment CXC $ 1,000, accumulated profits $95.600 Post to T accounts: 1. Purchase furniture for $ 3,000 on credit ($ 100 salvage value, 7-year useful life, sum of digits method). He also pays $ 2,100 for sales tax and $ 800 for furniture transportation. 2. Buy a gas field for $ 20,000 in cash (useful life of 1,500,000 cubic meters, 10,000 meters were used during the month) 3. Exchange the warehouse for a piece of equipment with a value of $ 42,800 (5 years useful life, $ 200 salvage value, use double declining balance) 4. Amortize the brand for a month (8 years of useful life and 7 of competitive advantage) 5. The furniture caught fire and was discarded. Cash is not received