20) On January 1, 2025, Zade Manufacturing Corporation purchased a machine for $40,000,000. The corporation expects to use the machine for 24,000 hours over the next 6 years. The estimated residual value of the machine at the end of the sixth year is $40,000. The corporation used the machine for 3,600 hours in 2025 and 5,000 hours in 2026 . What is the depreciation expense for the year 2025 and 2026 if the corporation uses the units-of-production method of depreciation? Prepare the necessary journal entries. What is the book value at the end of 2025 and 2026