with explanation please

Bettinghaus Landscape Company requires your assistance in making the necessary year-end adjusting entries at December 31, 2019. Consider the facts of each event separately and make the necessary Adjusting Journal Entries (AJE's). Show your computations of the amounts. 1. Bettinghaus purchased a new set of lawn mowers for cash on October 1, 2019 at a cost of $180,000. At the time of the purchase the equipment account was increased by $180,000 and the cash account was decreased by $180,000. The lawn mowers have a useful life of three years or 36 months. Bettinghaus had not yet recorded any depreciation on this equipment. Debit Credit