Chester began depreciating the building over the newly revised total life of 34 years and decreased the estimated residual value to $12,980. Requirement 1. Record depreciation expense on the building for years 20 and 21. (Record debits first, then credits. Exclude explanations from any journal entries.) Start by recording depreciation expense on the building for year 20 . Now record depreciation expense on the building for year 21
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