Can you please create excel tables for each journal entry so that I can understand it$.$

Property and equipment is depreciated using the straight$-$line method over estimated useful lives or lease

terms if shorter. We amortize leasehold improvements purchased after the beginning of the initial lease term

over the shorter of the assets$$ useful lives or a term that includes the original lease term, plus any renewals

that are reasonably assured at the date the leasehold improvements are acquired. Depreciation expense

for $2018,2017$ and $2016$ was $$2,460$ million, $$2,462$ million, and $$2,305$ million, respectively, including de$-$

preciation expense included in Cost of Sales. For income tax purposes, accelerated depreciation methods

are generally used. Repair and maintenance costs are expensed as incurred

$.$

Facility pre$-$opening costs,

including supplies and payroll, are expensed as incurred.

We review long$-$lived assets for impairment when events or changes in circumstances$$such as a

decision to relocate or close a store or distribution center, make significant software changes or discontinue

projects$$indicate that the asset$$s carrying value may not be recoverable. We recognized impairment losses

of $$92$ million, $$91$ million, and $$43$ million during $2018,2017,$ and $2016,$ respectively

$....$

Impairments are

recorded in SG&A Expenses on the Consolidated Statements of Operations.

REQUIRED

a$.$

Prepare journal entries to record the following for $2018$:

i$.$ Depreciation expense

ii$.$ Capital expenditures

iii.

Disposal of property, plant, and equipment

iv$.$ Impairments and write$-$downs $($Assume that impairments and write$-$downs reduce the

property and equipment account, rather than increasing accumulated depreciation.$)$

b$.$

Estimate the amount of property and equipment that was acquired, if any, through non$-$cash

transactions.Ca