Requirement

Record depreciation expense on the building for years $20$ and $21.($Record debits first, then credits. Exclude explanations from any journal entries.$)$

Start by recording depreciation expense on the building for year $20.$

Journ$$:

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Year $20,$Depreciation Expense$-$Building,$9,000,],[,$Accumulated Depreciation$-$Building,,$9,000]]$

Now record depreciation expense on the building for year $21.$

Journal

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Year $21,$Depreciation Expense$-$Building,,$],[,$Accumulated Depreciation$-$Building,,$]]$