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5. Barlee Trail Corporation purchased office equipment on September 30, 2012, for a total cost of $50,500. Management estimated useful life at 15 years and residual value at $5,500. Straight-line depreciation is used. Barlee Trail Corporation's year end is December 31. (6 marks) a) Prepare the adjusting entry for depreciation on December 31, 2012. The company records depreciation expense annually on December 31s of each year. No explanation is required. (2 marks) DATE PARTICULARS DEBIT CREDIT b) On March 31, 2014 Barlee sold the office equipment for $25,000 cash. Prepare the journal entries to record the sale of the office equipment on March 31, 2014. No explanation is required. (4 marks) DATE PARTICULARS DEBIT CREDIT6. On their year-end December 31, 2018 balance sheet iVisual Corporation had 20,000 common shares issued at a total value of $300,000. During 2019, the Corporation engaged in the following selected transactions: Jan 1 Issued 17,000 common shares at $18 per share Aug 10 Jackson Triggs gave the company $37,000 of machiner in exchange for Sep 30 2,000 common shares The board of directors declares and distributes a 10% common stock dividend. The current selling price of the common shares is $24 per share. Nov 30 The board of directors declares a cash dividend of $52,000 to shareholders on Dec 15. Dec 15 paid the cash dividends declared on November 30 Record journal entries for the above transactions. No explanations are needed (5 marks) DATE PARTICULARS DEBIT CREDIT