$(a)$

Prepare depreciation adjusting entries using straight$-$line depreciation for Chris's Mechanics for the year ended December $31,$

$(Credit$ account titles are automatically indented when amount $is$ entered. $Do$ not indent manually. $Ifno$ entry $is$ required, select $"No$

Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Date Account Titles and Explanation

Debit

Credit

Dec. $31$

$(To$ record depreciation expense for building.$)$

Dec. $31$