like this correct Requirement 2. All construction was complete and the assets were placed in service on June 1. Record partial-year depreciation for the year ended December 31. Round to the nearest dollar. (Record a single compound journal entry. Round all depreciation expense amounts to the nearest whole dollar. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Dec. 31 Depreciation ExpenseLand Improvements 2,392 Depreciation ExpenseBuilding 5,672 Depreciation ExpenseFurniture 1,021 Accumulated DepreciationLand Improvements 2,392 Accumulated DepreciationBuilding 5,672 Accumulated DepreciationFurniture 1,021 To record depreciation on assets