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Ivanhoe Company purchased land and a building on April 1, 2019 for $356,400. The company paid $104.400 in cash and signed a 5% note payable for the balance. At that time, it was estimated that the land was worth $138,000 and the building. $218,400. The building was estimated to have a 25-year useful life with a $31,500 residual value. The company has a December 31 year end, prepares adjusting entries annually, and uses the straight-line method for buildings; depreciation is calculated to the nearest month. The following are related transactions and adjustments during the next three years. 2019 Dec 31 Recorded annual depreciation Paid the interest owing on the note payable. 31 2020 Feb 17 Paid $190 to have the furnace cleaned and serviced. Dec 31 Recorded annual depreciation 31 Pald the interest owing on the note payable The land and building were tested for impairment. The land had a recoverable amount of S109.700 and the building. 522 31 2025 Jan 31 Sold the land and building for $296.000 cash $103.000 for the land and $193,000 for the building Paid the note payable and interest owing Feb. - You Are Record the above transactions and adjustments including the acquisition on April 1, 2019. int. Any impairment loss for land is credited directly to the Land account Credit accountles are automatically Indented when the amount is entered Do not indent monly to try soured, select "No Entry for the counter and enter for the amounts Record journal entries in the order present in the problem. Round answers to decimal place es 52753 2014 2019 Credit Debit Date Account Titles and Explanation 138000 Apr. 1 Land 218400 Building 10 Cash 25: Notes Payable To record purchase of property) 7476 Dec 31 Depreciation Expense Accumulated Depreciation Building (To record depreciation) 12600 Dec 31 Interest Expense To record interest) 2020 Debit Credit Date Account Titles and Explanation 190 Feb. 177 Other Expenses Cash (To record payment of furnace cleaning) 7476 Dec 31 Depreciation Expense Accumulated Depreciation Building (To record depreciation) 11 il 12600 Dec 31 Interest Expense 1: Cach (To record interest) 109700 Dec. 31 Cash TOS Land (To record land impairment) 22800 Dec 31 ch Building To record building impairmenty 2021 Debit Credit Date Account Titles and Explanation 6230 Jan 31 7 Depreciation Expense Building (To record depreciation) 376000 Jan. 31 Cash 13 und OOOOO 197 Building 40 To record disposal) 252000 Feb. 1 Notes Payable 21000 Interest Expense 254 Car (To record payment of note) - Your answer is partially correct Assume instead that the company sold the land and building on October 31, 2021, for $376,000 cash: $148,000 for the land and $228.000 for the building. Prepare the journal entries to record the sale. (Creditoccount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Round answers to decimal places, eg. 5,275.) Credit Debit Date Account Titles and Explanation 6230 Oct. 31 Depreciation Expense 6230 Building (To record depreciation expense.) DAT DE 376000 Oct 31 Cash 138000 Land VIDEO 197218 Building 40782 (To record disposal.)