The following transactions and adjusting entries were completed by a paper-packaging company called Gravure Graphics International. The company uses straight-line depreciation for trucks, buildings, and other vehicles, and straight-line amortization for patents.

January 2, 2020	Paid $87,000 cash to purchase storage shed components.
January 3, 2020	Paid $3,000 cash to have the storage shed erected. The storage shed has an estimated life of 10 years and a residual value of $6,000.
April 1, 2020	Paid $39,000 cash to purchase a pickup truck for use in the business. The truck has an estimated useful life of five years and a residual value of $4,000. This vehicle is to be recorded in the Truck account.
May 13, 2020	Paid $400 cash for minor repairs to the pickup truck's upholstery.
July 1, 2020	Paid $28,000 cash to purchase patent rights on a new paper bag manufacturing process. The patent is estimated to have a remaining useful life of five years.
December 31, 2020	Recorded depreciation and amortization on the pickup truck, storage shed, and patent.

June 30, 2021	Sold the pickup truck for $33,000 cash. (Record the depreciation on the truck prior to recording its disposal.)
December 31, 2021	Recorded depreciation on the storage shed. Recorded the patent amortization. After recording the patent amortization, determined that the patent was not impaired.

Required:

Prepare the journal entries required on each of the above dates