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 Paid $173,000 cash to purchase a small warehouse building near the airport. The building has an estimated life of 20 years and a residual value of 53,300 Paid $38,000 cash to purchase a delivery van. The van has an estimated useful life of five years and a residual value of S7,600. Paid $300 cash to paint a small office in the warehouse building Paid $100 cash to get the oil changed in the delivery van Paid $93,000 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 Recorded depreciation and amortization on the delivery van, warehouse building and franchise right. Sold the warehouse building for S138,000 cash. (Record the depreciation on the building prior to recording its disposal.) Recorded depreciation on the delivery van and amortization on the franchise right. Determined that the franchise right was not impaired in value. January 2, 2015 July 1, 2015 October 2,2015 October 13, 2015 December 1, 2015 December 31, 2015 June December 31, 2016 30, 2018 Required Prepare the journal entries required on each of the above dates. (f no entry is required for a transaction event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.)