Foley Word Processing Service uses the straight-line method of depreciation. The company's fiscal year end is December 31. The following transactions and events occurred during the first three years. 
Instructions
Prepare the necessary entries. (Show computations.)
Definitions:
Maximum Heart Rate
The highest number of heartbeats per minute during maximum physical exertion.
Rockport Walk Test
A fitness test designed to estimate an individual's aerobic capacity and cardiovascular fitness by measuring the time it takes to walk a mile as fast as possible.
Cardiorespiratory Endurance
The ability of the body's circulatory and respiratory systems to supply fuel and oxygen during sustained physical activity.
Metabolic Equivalents
A physiological measure expressing the energy cost of physical activities as multiples of the metabolic rate at rest.
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