Certossi Service Ltd. uses straight-line depreciation. The company's fiscal year end is December 31. The following transactions and events occurred during their first three years of operations: 
InstructionsPrepare journal entries to record the above events. (Show calculations.)
Definitions:
Balanced Scorecard
A strategic planning and management system that organizations use to communicate what they are trying to accomplish, align day-to-day work with strategy, and measure and monitor progress toward strategic targets.
Research And Development
Activities undertaken by a company to innovate and introduce new products or improve existing products or processes.
Performance Perspectives
Different angles from which to evaluate and assess the performance of a company or organization, often used in strategic management and balanced scorecards.
Internal Processes
The procedures and activities carried out within an organization to achieve its business objectives.
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