Sheridan Tool Supply Company purchased land and a building on April $1,2022,$ for $$362,400.$ The company paid $$105,600$ in cash and signed a $5\%$ note payable for the balance. At that time, it was estimated that the land was worth $$141,000$ and the building, $$221,400.$The building was estimated to have a $25-$year useful life with a $$33,000$ residual value. The company has a December $31$ year end, prepares adjusting entries annually, and uses the straight$-$line method for buildings; depreciation is calculated to the nearest month.The following are related transactions and adjustments during the next three years$\mathrm{.}2022$Dec. $31$Recorded annual depreciation$\mathrm{.}31$Paid the interest owing on the note payable$\mathrm{.}2023$ hFeb. $17$ Paid $$205$ to have the furnace cleaned and serviced.Dec. $31$Recorded annual depreciation$\mathrm{.}31$Paid the interest owing on the note payable$\mathrm{.}31$The land and building were tested for impairment. The land had a recoverable amount of $$112,400$ and the building, $$23$ Jan. $31$Sold the land and building for $$302,000$ cash: $$106,000$ for the land and $$196,000$ for the building.Feb. $1$Paid the note payable and interest owing.Vacmaster VK$809$P$...-120($a$)$Record the above transactions and adjustments, including the acquisition on April $1,2022.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem. Round answers to O decimal places, eg$.5,275$