The following transactions occurred for Dussault Ltd$.$

$1.$ Annual interest of $8\%$ is paid on $$490,000$ of bonds payable that were issued last year.

$2.$ A truck was purchased for $$52,000$ at the beginning of this year. The truck is being depreciated over five years at a rate of $$10,400$ per year.

$3.$ Old equipment is sold for $$41,000.$ The asset originally cost $$162,000$ and has accumulated depreciation of $$130,000.$

$4.$ New equipment is purchased for $$207,000.$ A cash payment of $$51,750$ is made and a long$-$term note payable for $$155,250$ is issued for the remainder.

$5.$ A deposit of $$6,000$ is received in advance from a customer for goods to be delivered at a later date.

$6.$ Income tax expense for the year is $$90,000$; $$69,000$ of this amount was paid during the year, and the remainder will be paid next year.

For each of the above items:

Identify the accounts affected and give the amounts by which they would be increased or decreased. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$No$.$ Account Titles and Explanation

$1.$

Debit

Credit

$2$a$.$

$($To record purchase of truck$)$

$2$b$.$

$($To record depreciation expense$)$

$3.$

$4.$

$5.$

$6$

State the amount of any cash flow and whether cash is increased or decreased.

Transaction Increases$/$Decreases

Amounts

$1.$

$2$a$.$

$2$b$.$

$3.$

$

$4.$

$

$6..$