ABC Manufacturing Company purchased three machines $($Machine A$,$ Machine B$,$ and Machine C$)$ on January $1,2024.$ The company decided to use the Sum$-$of$-$the$-$Years'$-$Digits $($SYD$)$ method to depreciate these machines. The details for each machine are as follows:

Machine A:

Initial Cost: $P100,000$

Salvage Value: $P10,000$

Useful Life: $5$ years

Machine B:

Initial Cost: $P150,000$

Salvage Value: P$15,000$

Useful Life: $6$ years

Machine C:

Initial Cost: $P200,000$

Salvage Value: P$20,000$

Useful Life: $4$ years

On July $1,2026,$ Machine A undergoes a significant upgrade, extending its useful life by $2$ additional years and increasing its salvage value to P$15,000.$ The cost of the upgrade is P$30,000.$

On October $1,2025,$ Machine B is partially sold, reducing its remaining book value by $40\%.$

Requirements:

Initial Depreciation Calculation $(2024-2025)$:

Calculate the annual depreciation expense for Machine A$,$ Machine B$,$ and Machine C for the years $2024$ and $2025$ using the SYD method.

Mid$-$Year Adjustments:

Adjust the depreciation schedule for Machine A to account for the upgrade in $2026.$ Recalculate the depreciation expense for $2026$ and subsequent years considering the new useful life and salvage value.

Adjust the depreciation schedule for Machine B after the partial sale in October $2025.$ Recalculate the depreciation expense for $2025$ and subsequent years.

Consolidated Depreciation Report:

Provide a consolidated depreciation schedule for all three machines from $2024$ to the end of their respective useful lives, including all adjustments. solve the problem please complete solution