Salem Amusement Park paid $180.000 for a concession stand. Salem started out depreciating the building using the straight-line method over 10 years with a residual value of zero. After using the concession stand for six years, Salem determines that the building will remain useful for only two more years. Record Salem's depreciation on the concession stand for year seven using the straight-line method. (Record debits first, then credits. Exclude explanations from any journal entries.) les Journal Entry Accounts Date Debit Credit