2. Heungbu Co., Ltd. acquired a machine tool for production on January 1, 20X4. Mechanism purchase price: 1,700,000 Mechanism transportation cost to the factory: 100,000 Mechanism installation and commissioning fee: 100,000 purchases Meeting and entertainment with the account manager: 300,000 The service life of this machine is estimated to be 3 years, the residual value is estimated to 100,000, and the straight-line method According to the senses. In addition, the State Department of Heung disposes of this machine for 800,000 won on June 30, 20X5, and receives cash. In this regard, please indicate the accounting (invoice) to be performed on June 30, 20X5.