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Required information (The following information applies to the questions displayed below) Precision Construction entered into the following transactions during a recent year. January 2 Purchased a bulldozer for $206,000 by paying $35,000 cash and signing $248,eee note due in five years. January 3. Replaced the steel tracks on the bulldozer at a cost of $38,000, purchased on account. The new steel tracks increase the bulldozer's operating efficiency January 30 Wrote a check for the amount owed on account for the work completed on January 3. February 1 Repaired the leather seat on the bulldozer and wrote a check for the full $2,600 cost. March 1 Paid $14,400 cash for the rights to use computer software for a two-year period. 1-b. Prepare the joumal entries for each of the above transactions 2. For the tangible and intangible assets acquired in the preceding transactions, determine the amount of depreciation and amortization that Precision Construction should report for the quarter ended March 31. The equipment is depreciated using the double declining balance method with a useful life of five years and $58,000 residual value 3. Prepare a journal entry to record the depreciation and amortization calculated in requirement 2 Debit No Date Credit 1 March 31 32,400 32.400 General Journal Depreciation Expense Software Licensing Rights Accumulated Amortization 600 600