The following transactions and adjusting entries were completed by a local delivery company called Fast Delivery. The company uses straight-line depreciation for delivery vehicles, double-declining-balance depreciation for buildings, and straight-line amortization for franchise rights.

January	2	, 2015	Paid $178,000 cash to purchase a small warehouse building near the airport. The building has an estimated life of 20 years and a residual value of $3,600.
July	1	, 2015	Paid $46,000 cash to purchase a delivery van. The van has an estimated useful life of five years and a residual value of $9,200.
October	2	, 2015	Paid $600 cash to paint a small office in the warehouse building.
October	13	, 2015	Paid $200 cash to get the oil changed in the delivery van.
December	1	, 2015	Paid $85,500 cash to UPS to begin operating Fast Delivery business as a franchise using the name The UPS Store. This franchise right expires in five years.
December	31	, 2015	Recorded depreciation and amortization on the delivery van, warehouse building, and franchise right.
June	30	, 2016	Sold the warehouse building for $142,000 cash. (Record the depreciation on the building prior to recording its disposal.)
December	31	, 2016	Recorded depreciation on the delivery van and amortization on the franchise right. Determined that the franchise right was not impaired in value.

1) Prepare the journal entries required on each of the above dates. (If no entry is required for a transaction/event, select "No Journal Entry Required". Do not round intermediate calculations.)

a) Record the purchase of a warehouse building for $178,000 cash.

b) Record the purchase of a delivery van for $46,000 cash.

c) Record the payment for painting a small office in the warehouse building for $600.

d) Record the payment for oil changes in the delivery van of $200.

e) Record the franchise rights purchased for $85,500 to allow for the operation of a fast delivery business. (Dec 01, 2015)

f) Record the depreciation and amortization expenses on the delivery van, warehouse building, and franchise rights for the year 2015.

g) Record the depreciation of the warehouse building up to the date of sale in 2016.

h) Record the sale of the warehouse building for $142,000 cash.

i) Record the depreciation and amortization expenses on the delivery van and franchise rights for the year 2016.