The Miller Company sold a building for $800,000 that had a book value of $900,000. The building had originally cost the company $24,000,000 and had accumulated depreciation to date of $23,100,000. Prepare a journal entry to record the sale of the building.

Adamson company manufactures four lines of garden tools. as a result of an activity analysis, the accounting department has identified eight activity cost pools. each of the product lines is produced in large batches, with the whole plant devoted to one product at a time. classify each of the following activities or costs as either unit-level, batch-level, product-level, or facility-level. activities (a) machining parts. (b) product design. (c) plant maintenance. (d) machine setup. (e) assembling parts. (f) purchasing raw materials. (g) property taxes. (h) painting.