Assets journals cycle

1-Payables: Invoice journal Cr. Liability Payment journal Dr. Liability Cr. Cash
2-Assets: Dr. F/A Cr. Assets clearing
3-Depreciations Dr. Depreciation expenses Cr. Accumulated depreciation
4-Retirment: Dr. Accumulated depreciation Cr. Cash
5-CIP: Dr.CIP building (CIP cost) Cr. CIP clearing Dr. F/A Cr. CIP building