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 $97,800 cash to purchase storage shed components. January 3, 2019 Paid $5,700 cash to have the storage shed erected; storage shed has an estimated life of ten years and a residua