Record the required entries for the following items. Put $\text{'}\frac{N}{A}\text{'}$ if no entry is needed. You can upload a sheet if you would rather do these manually$/$in excel.

Dec $15.$ Determined it will cost $$100,000$ to restore an area surrounding one of its gas tanks when the store is closed in $10$ years. The Fair Value is estimated to be $$50,835.$

Dec. $17.$ Traded a used truck for a new truck. The used truck cost $$35,000$ and has accumulated depreciation of $$30,000.$ The new truck is worth $$42,000$ and also made a cash payment of $$20,000.$ This has commercial substance.

Dec. $23.$ Equipment owned with a cost of $$10,000,000$ and accumulated depreciation of $$5,000,000$ was found to have expected future cash flows of $$4,900,000.$ It has a market value is $$4,000,000.$

Dec. $30.$ Purchased a company with assets of $$10,000,000$ and liabilities of $$4,000,000$ for $$5,000,000$ cash. $($Use the broad 'Asset' and 'Liabilities'accounts$)$