I need help with figuring out the bottom portion of this question. Thanks.

Capital Expenditure and Depreciation Willow Creek purchased and installed carpet in its new general ofces on May 30 for a total cost of $9,480. The carpet is estimated to have a 10year useful life and no residual value. a. Prepare the journal entry necessary for recording the purchase of the new carpet. May 30 w J _ v Feedback . b. Record the December 31 adjusting entry for the partial-year depreciation expense for the carpet, assuming that Willow Creek uses the straight-line method. Do not round intermediate calculations. Dec. 31 Depreciation Expense-Carpet X Accumulated Depreciation-Carpet J X