Enter the $2023$ transactions in the tabular summary from part $($a$).$ Blue uses straight$-$line depreciation for buildings and equipment. The buildings are estimated to have a $40-$year useful life and no salvage value; the equipment is estimated to have a $10-$year useful life and no salvage value. Update depreciation on assets disposed of at the time of sale or retirement. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$