1. Delilah Manufacturing Company, a calendar year reporting company, purchased a machine for $80,000 on January 1, 2013. At the date of purchase, Delilah incurred the following additional costs: Loss on sale of old machinery $1,500

Freight-in 800

Installation cost 2,300

Sales tax paid on new machine 500

Testing cost prior to regular operation 300

The estimated salvage value of the machine was $5,000, and Delilah estimated the machine would have a useful life of 15 years, with depreciation being computed using the straight-line method. In January 2015, accessories costing $5,200 were added to the machine in order to reduce operating costs and improve the machine's output. These accessories neither prolonged the machine's life nor provided any additional salvage value. What should Delilah record as depreciation expense for 2015?