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Bequired a. Prepare journal entries to record these yansactions. b. Prepare the December 31 journal entries to record depreciation expense for the year, Double decining bylance depreciation is used for the equipinent, and straight fine depreciation is uned for the building and parking lot. Bequired a. Prepare journal entries to record these yansactions. b. Prepare the December 31 journal entries to record depreciation expense for the year, Double decining bylance depreciation is used for the equipinent, and straight fine depreciation is uned for the building and parking lot