View transaction list Journal entry worksheet The company purchased a building on January 1, 2019. It cost $615,000 and is expected to have a $45,000 salvage value at the end of its predicted 30- year life. Annual depreciation is $19,000. Note: Enter debits before credits. Debit Credit Transaction d. General Journal Depreciation expense Building Accumulated depreciation Building Record entry Clear entry View general journal Required 2 > MacBook Air