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,	2016		Paid $92,600 cash to purchase storage shed components.
January		3,	2016		Paid $4,400 cash to have the storage shed erected; storage shed has an estimated life of ten years and a residual value of $11,000.
April		1,	2016		Paid $31,400 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 $7,400.
May		13,	2016		Paid $190 cash for repairs to the pickup truck.
July		1,	2016		Paid $19,400 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,	2016		Recorded depreciation and amortization on the pickup truck, storage shed, and patent.
June		30,	2017		Sold the pickup truck for $27,300 cash. (Record the depreciation on the truck prior to recording its disposal.)
December		31,	2017		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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)