Sunland's Repair Service uses the straight-line method of depreciation. The company's fiscal yearend is December 31. The following transactions and events occurred during the first three years. Prepare the necessary entries. (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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit