Recording lump sum asset purchases, depreciation, and disposals

Gretta Chung Associates surveys American eating habits. The companys accounts include Land. Buildings, Office Equipment and Communication Equipment, with a separate Accumulated Depreciation account for each asset. During 2014, Gretta Chung completed the following transactions:

Jan 1	Purchased office equipment, $119,000. Paid $80,000 cash and financed the remaining with a note payable
Apr 1	Acquired land and communication equipment in a lump-sum purchase. Total cost was $270,000 paid in cash. An independent appraisal valued the land at $212,625 and the communication equipment at $70,875
Sep 1	Sold a building that cost $555,000 (accumulated depreciation of $255,000 through December 31 of the preceding year). Chung received $370,000 cash from the sale of the building. Depreciation is computed pm a straight-line basis. The building has a 40-year useful life and a residual value of $75,000
Dec 31	Recorded depreciation as follows:
	Communication equipment is depreciated by the straight-line method over a five-year life with zero residual value
	Office equipment is depreciated using the double-declining-balance method over five years with a $2,000 residual value

Record the transactions in the journal of Gretta Chung Associates.