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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

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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 depreclation for buildings, and straight-line amortization for patents. January 2, 2020 Paid $104,000 cash to purchase storage shed conpenents. January 3, 2020 Paid $2,000 cash to have the storoge shed erected. The storage shed has an estimated tife of 10 years Paid $50,000 cash to purchase a pickup truck for use in the business. The truck has an estinated useful life of five years and a residuat vatue of $3,000. This vehicle is to be recorded in the Truck occount. May 13, 2020 Paid 3800 Cash for ainor repairs to the pickup truck's uphotstery. July 1, 2020 Paid 311,000 cash to purchase patent rights on a new paper bag manufacturing process. The patent is estinated to have a resaining useful life of five years. Decenber 31, 2020 Recorded depreciation and amortization on the pickup truck, storage shed, and patent. June 30, 2021 Sold the pickup truck for $43,600 cash. (Record the depreciation on the truck prior to recording its disposal.1 Decenber 31, 2021 Recorded depreciation on the storage shed. Recorded the patent anortization. After recording the patent amortization, deternined that the patent was impaired and wrote off its remaining book value Required: 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" in the first account field. Do not round intermediate calculations.) 1 Record the purchase of storage shed components for $104,000. 2 Record the payment of $2,000 to have the storage shed erected. 3 Record the purchase of a pickup truck for $50,000. 4 Record the repairs of $800 to the pickup truck. 5 Record the purchase of a patent for $11,000 on a new paper bag manufacturing process. 6 Record the depreciation and amortization expense on the pickup truck, storage shed and patent for the year. 7 Record the depreciation for the truck up to the date of sale. 8 Record the sale of the truck for $43,000 cash. 9 Record the depreciation on the storage shed for the year. 10 Record the Patent ANrigrtization expense for the full year. 11 Record the reversal of the accumulated amortization of patents. 12 Record any impairment loss incurred on the patent. Note : = journal entry has been entered

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