Current Attempt in Progress no depreciation is charged on fixed assets disposed of during the year.

Jan. $30$ A building that cost $\backslash (\backslash$$ $166,320\backslash )$ in $2008$ is torn down to make room for a new building. The wrecking contractor was paid $\backslash (\backslash$$ $6,426\backslash )$ and was permitted to keep all materials salvaged.

Mar. $10$ Machinery that was purchased in $2018$ for $\backslash (\backslash$$ $20,160\backslash )$ is sold for $\backslash (\backslash$$ $3,654\backslash )$ cash, f$.$o$.$b$.$ purchaser's plant. Freight of $\backslash (\backslash$$ $378\backslash )$ is paid on the sale of this machinery. charged to the Machinery account in $2019.$

June $23$ One of the buildings is repainted at a cost of $\backslash$$$8,694.$ It had not been painted since it was constructed in $2021.$ debit entries before credit entries.$)$

Account Titles and Explanation