E-20 Partial year depreciation and sale of an asset, p. 538
E-18 Selecting the best depreciation method, p. 538
E-19 Changing an asset’s useful life, p. 538 
E-15 Distinguishing capital expenditures from expenses, p. 537
E-21 Trade-in asset – two situations on Page 539, BUT use the altered version below:

Peace Bank recently traded in office fixtures. Here are the facts:

• Cost of old fixtures is $99,000
• Related accumulated depreciation at the time of the trade is $73,000
• New fixtures had a value of $131,000. Peace Bank paid $105,000 in addition to the old fixtures

Requirements:

1 and 2 are the same as what is shown in the book, but I added a third requirement:
3. Record Peace Bank’s trade-in of the old fixtures for new ones if the market value of the new fixtures is $135,000