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During the current year ending on December $31,$ BSP Company completed the following transactions:

a$.$ On January $1,$ purchased a patent for $$49,500$ cash $($estimated useful life, nine years$).$

b$.$ On January $1,$ purchased another business for $$163,000$ cash, including $$10,000$ for goodwill. The assets included accounts receivable with a fair value of $$11,000$ and property and equipment with a fair value of $$142,000($with a residual value of $$14,910$ and estimated useful life of $10$ years$).$ The company assumed no liabilities. Goodwill has an indefinite life.

c$.$ On December $31,$ constructed a storage shed on land leased from D$.$ Heald. The cost of the shed was $$16,600.$ The company uses straight$-$line depreciation. The lease will expire in four years. $($Amounts spent to enhance leased property are capitalized as intangible assets called Leasehold Improvements.$)$

d$.$ Total expenditures for ordinary repairs were $$6,300$ during the current year.

e$.$ On December $31$ of the current year, sold Machine A for $$6,700$ cash. Original cost was $$17,000$; accumulated depreciation to December $31$ of the prior year was $$10,000($on a straight$-$line basis with a $$4,500$ residual value and five$-$year useful life$).$ Record the depreciation expense in transaction e$(1)$ and the sale in transaction e$(2).$

$f.$ On December $31$ of the current year, paid $$5,100$ for a complete reconditioning of Machine B acquired on January $1$ of the prior year. Original cost, $$72,600$; accumulated depreciation to December $31$ of the prior year was $$3,200($on a straight$-$line basis with a $$8,600$ residual value and $20-$year useful life$).$

$2.$ For each of these the assets involved in transactions $($a$)$ through $($f$),$ record the adjusting entry for depreciation or amortization expense at the end of the current year.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

$\backslash$table$[[$Answer is not complete.$],[$No$,$Transaction,,,Debit,Credit$],[1,$a$,$Amortization expense,$2,5,500,?],[,$Patent,$2,,5,500$