Various Transactions: On January 1, 2012, Ravioli, Inc., purchased a building for a cash price of $192,000 and accrued property taxes of $14,950. The building is estimated to have a useful life of 10 years and no salvage value. On the same day, Ravioli paid $25,450 in cash plus sales tax of $2,290 for a new delivery truck that is estimated to have a useful life of five years and a salvage value of $2,200. Another $1,100 was paid to paint the company logo on the truck. Over the next several years, the following events related to these fixed assets occurred:

1/1/2013	Uncovered new information which caused the estimated life of the truck to be reduced to three total years instead of five years.
6/30/2013	Repaired truck's air conditioning system which broke down for one week, $500.
1/1/2014	Renovated bottom floor of the building for $15,000, adding three years of useful life to the building.
1/1/2015	Sold building for $163,000.
9/1/2015	Sold truck for $5,350. Prepare all entries for 2012 through 2015. Ravioli records annual depreciation expense on 12/31