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 depreciatlon for buildings, and straight$-$line amortization for patents.

January $2,2019$ Paid $$98,200$ cash to purchase storage shed components.

January $3,2019$ Paid $$5,890$ cash to have the storage shed erected; storage shed has an estimated life of ten years and a rosidual value of $$12,$ee$.$

April $1,2019$ Paid $$46,809$ cash to purchase a pickup truck for use in the business; truck has an estimated useful life of five years and a residual valuo of $$8,8.$

May $13,2019$ Paid $$330$ cash for repairs to the pickup truck.

July $1,2019$ Paid $$2B,869$ 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 $31,2819$ Rocorded depreciation and amortization on the pickup truck, storage shed, and patent.

June $30,292$ Sold the pickup truck for $$40,600$ cash. $($Record the depreciation on the truck prior to recording its disposal,$)$

December $31,202$ 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 ehry is required for a transaction$/$event$,$ select $"$No journal entry required ${?}^{-}$in the first account field.$)$