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 and other vehicles, double-declining-balance depreciation for buitidings, and straight-line amortization for patents. January 2, 2020 Paid $96,000 cash to purchase storage shed components. January 3, 2020 Paid $6,000 cash to have the storage shed erected. The storage shed has an estimated life of 10 years and a residuat value of 59 , eee. April 1, 2020 Paid $42,000 cash to purchase a pickup truck for use in the business. The truck has an estimated usefut life of five years and a residuat value of 57,000 . This vehicle is to be recorded in the Truck account. May 13, 2020 Paid $600 cash for minor repairs to the pickup truck's upholstery. Juty 1, 2020 Paid $19,000 cash to purchase patent rights on a new paper bag nanufacturing process. The patent is estimated to have a renaining usefut 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 $36,000 cash. (Record the depreciation on the truck prior to recording its disposal.) December 31, 2021 Recorded depreciation on the storage shed. Recorded the patent anortization. After recording the patent anortization, determined that the patent was inpaired and wrote off its remaining book value (i.e., wrote down the book value to zero). Required: Prepare the journal entries required on each of the above dates, (If no entry is required for a transaction/event, select "No Journat Entry Required" in the first account field. Do not round intermediate calculations.)