The following transactions and adjusting entries were completed by Gravure Graphics International, a paper-packaging company. The company uses straight-line depreciation for trucks and other vehicles, double-declining-balance depreciation for buildings, and straight-line amortization for patents. January 2, 2019 Paid $91,800 cash to purchase storage shed components. January 3, 2019 Paid $4,200 cash to have the storage shed erected; storage shed has an estimated life of ten years and a residual value of $10,000. April 1, 2019 Paid $29,200 cash to purchase a pickup truck for use in the business; truck has an estimated useful life of five years and a residual value of $7,200. May 13, 2019 Paid $170 cash for repairs to the pickup truck. July 1, 2019 Paid $19,200 cash to purchase patent rights on a new paper bag manufacturing process; patent is estimated to have a remaining useful life of five years. December 31, 2019 Recorded depreciation and amortization on the pickup truck, storage shed, and patent. June 30, 2020 Sold the pickup truck for $25,400 cash. (Record the depreciation on the truck prior to recording its disposal.) December 31, 2020 Recorded depreciation on the storage shed; determined that the patent was impaired 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