I need help to journal this problem on the general journal:

Night purchased a surround sound system and big screen TV with a digital satellite system for the guest lounge. The surround sound sys. Cost $3,600, had a estimate useful life of 5 years and no salvage value. The TV cost $8,000 and has an estimate useful life value of 8 years, salvage value is $800. Night paid cash for both items.

101 Cash
182 Surround sound sys.
182.1 Accum. Depr-Surrd And Sys
183 Big Screen TV
183.1 Accu. D.-Big Scn Tv
541 Depr Exp- SSS
543 Depr. Exp- Big S. TV
546 Satellite program sys.

There is essential information and non essential information. Assuming you are not required to make journal entries for the next 8 years the only thing you are concerned with how much you actually paid and what the first year's depreciation might be

How would you do the journal entry to purchase the 2 items. Since both items have a useful life you would be purchasing an asset.