2 LO19 (6 marks) Details regarding Leroux Steels purchases of plant and equipment items during 2020 follow: Date of Purchase Plant and Equipment Item Cost Estimated Useful Life Estimated Sales Value at End of Estimated Useful Life a. Jan. 1 Machine A $102,000 5 years $-0- b. Apr. 1 Machine B 61,000 4 years 3400 c. Nov. 1 Machine C 30,500 2 years 2900 Prepare the annual adjusting entry at December 31, 2020, Lerouxs year-end, for each plant and equipment item. Assume Leroux Steel uses the straight-line method to depreciate its assets