2. At the beginning of the year, Sasa Timber Shop acquired a wood cutting machine for $800,000. It is estimated that the service life of the machine is 7 years, the residual value is $100,000, and the depreciation is provided according to the straight-line method, and the total service life of the previously purchased equipment is revised to 5 years, and it is estimated that the residual value of the old machine will be only $50,000 at that time. Try to make a depreciation entry for years X4 and X5 (4 points)