$[$The following information applies to the questions displayed below.$]$

Hero Sandwich Shop had the following long$-$term asset balances as of January $1,2024$:

$\backslash$table$[[$Cost$,\backslash$table$[[$Accumulated$],[$Depreciation$]],$Book Value,$],[$Land$,$$$92,000,0,$$$92,000$

$1.$ For the year ended December $31,2024($third year$),$ record depreciation expense for buildings and equipment. Land is not depreciated. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$ Record deprecation of the building then equipment.

$2.$ For the year ended December $31,2024,$ record amortization expense for the patent. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$