Provide the reagents necessary to carry out the following conversion. 
Definitions:
Accumulated Depreciation
The total amount by which an asset's value has been written down over time to reflect wear, tear, or obsolescence.
Trade-In Allowance
The amount credited to the buyer by a seller for the value of a traded item, reducing the cost of the new purchase.
Recorded
The action of documenting financial transactions in accounting records, ensuring accuracy and completeness of financial information.
Asset Improvements
Expenditures made to enhance the usefulness, performance, or lifespan of an asset without acquiring a new one.
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