Additional Problem 5 Ayayai Enterprises Ltd. purchased machinery on September 1, 2014. The machinery cost $335,000, and was estimated to have a 10 useful life and a residual value of $35,000 Straight-line depreciation was recorded each year-end (December 31) to the end of December 31, 2018. On January 1, 2019, Ayayai re-evaluated the machinery. It was now believed that the equipment could be resold for $16,900 on December 31, 2021. Prepare the journal entry to record depreciation for 2019. (Credit account titles are automatically indented when the 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. Round answers to O decimal places, e.g. 5,275.) Date Accoust Titles and Explanation Debit Credit Dee. 3