Transactions: 12/31/2018 Office Supplies on hand, $165. 12/31/2018 One month of the Prepaid Rent purchased on December 1 (3 month policy for $3,000) has expired. 12/31/2018 Record depreciation on the building using straight-line depreciation. The building was contributed on December 1 for $35,000 and Wilson believes the building will last for 5 years and be worth $5,000 at the end of its useful life. 12/31/2018 $400 of Unearned Revenue has now been earned Transactions: 12/31/2018 The employee that has been working the rental booth has earned $1,250 in wages that will be paid January 15, 2019 12/31/2018 Canyon Canoes has earned $1,850 of canoe rental revenue that has not been recorded or received 12/31/2018 Record depreciation on the canoes purchased on November 3 using straight-line depreciation. The canoes were purchased on November 3 for $4,800 and Wilson believes the canoes will for 4 years and have $0 residual value. 12/31/2018 Record deneciation on the cand nurchased on December in strainte denreciation The Cannes were purchased on Transactions: 12/31/2018 Record depreciation on the canoes purchased on November 3 using straight-line depreciation. The canoes were purchased on November 3 for $4,800 and Wilson believes the canoes will for 4 years and have so residual value. 12/31/2018 Record depreciation on the canoes purchased on December 2 using straight-line depreciation. The canoes were purchased on December 2 for $7,200 and Wilson believes the canoes will last for 4 years and have $0 residual value. 12/31/2018 Interest expense accrued on the notes payable, $50