2.	Prepare the journal entry to record depreciation expense at the end of year 1, assuming the following: (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.)

Cost of Machines:

A- $10,400

B- $42,000

C- $25,400

	Estimates
Machine	Life	Residual Value				Depreciation Method
A	4 years		$	1,000		Straight-line
B	30,000 hours			4,500		Units-of-production
C	10 years			1,400		Double-declining-balance