Scenario 2: A warehouse that cost $170,000 with a residual value of $10,000 is being depreciated over 20 years. On January 1, 2015, an additional wing was constructed for $80,000. At the time of the construction, the warehouse was 15 years old. The estimated life of the wing, considered separately from the original warehouse, is 10 years, and $15,000 is its estimated residual value. Record these entries:

1. The addition to the warehouse (cash was paid).
2. One year's depreciation on the warehouse's addition on December 31, 2015.
3. Depreciation on the original warehouse on December 31, 2015.
4. Assume that the warehouse and addition were sold on December 31, 2016, $147,000 cash. Record the entry for sale if, at the time of sale, the fair value of the original warehouse is $74,000, and the fair value of the addition is $73,000. Assume that the adjusting entries for 2016 have already been completed. Show the amount for gain/loss for the warehouse and addition as separate accounts.