The following transactions occurred during $2025.$ assume that depreciation of $10\%$ per year is charged on all machinery and $5\%$ per year on Buildings, on a straight$-$line basis, with no estimated salvage value. Depreciation is charged for a full year on all fixed assets acquired during the year, and no depreciation is charged on fixed assets disposed of during the year Jan$\mathrm{.}30$ Abuiding that cost $$179,250$ in $2008$ is torn down to make room for a new building $.$ the wrecking contractor was paid $$6,936$ and was permitted to keep all materials salvaged. Prepare a general journal entries for the transactions