A machine costing $37,200 has an estimated useful life of 10 years and a total expected asset life of 12 years. Assuming a residual value of $12,200 and no salvage value, record the 1st years full depreciation expense under IFRS and ASPE, respectively. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)