Willow Creek Company purchased and installed carpet in its new general offices on April $30$ for a total cost of $$18,000.$ The carpet is estimated to have a $15-$year useful life and no residual value.Required:Journalize in proper format the entry necessary for recording the purchase of the new carpet.Journalize in proper format the adjusting entry on December $31$ for the partial$-$year depreciation expense for the carpet, assuming that Willow Creek uses the straight$-$line method.Instructions:Must submit this PQ using an Excel worksheet.Must show all required computations using Excel to support the solution.