Requirement $2.$ For each asset, determine the book value as of December $31,2025.$ Then, calculate the depreciation expense for the first six months of $2026$ and the book value as of June $30,2026.$

Enter the $2025$ amounts for the assets placed in service in $2025$ in this step. In the next step we will complete the table for the first six months of $2026$ for all assets placed in service prior to June $30,2026.($Complete all input fields. Enter a $0$ for any zero balances.$)$

$\backslash$table$[[$Asset$,$ Acquisition Date, and Cost,$\backslash$table$[[2025],[$Depreciation$],[$Expense$]],$Accumulated Depreciation December $31,2025,$Book Value December $31,2025,\backslash$table$[[2026],[$Depreciation$],[$Expense$],[$Through June$],[30]],$Accumulated Depreciation June $30,2026,$Book Value June $30,2026],[],[$Canoes purchased November $3,2025$ for $$4,800,$$$,200,$$$,200,$$$,4,600,$$$,600,,$$$,4,000],[$Land purchased December $1,2025$ for $$85,000,,0,,0,,85,000,,0,0,,85,000],[$Building purchased December $1,2025$ for $$35,000,,500,,500,,34,500,$a$,3,000,,,31,500],[$Canoes purchased December $2,2025$ for $$7,200,,150,,150,,7,050,,900,,,6,150],[$Computer purchased March $2,2026$ for $$3,600,,,,,,,,800,800,,2,800],[$Office Furniture March $3,2026$ for $$3,000,,,,,,,,160,60,,2,840]]$