Sunland Ice Fishing Limited purchased ice fishing huts on December $1,2023,$ for $$119,000$ cash. At that time, the huts were estimated to have a useful life of $10$ years and a residual value of $$25,000.$ The huts were disposed of on July $31,2026.$ Sunland uses the doublediminishing$-$balance method at two times the straight$-$line depreciation rate, has a March $31$ year end, and makes adjusting entries annually.

$($a$)$Record acquasition of huts on decmber $1,2023$ Hint record the huts to building

B$)$