At the beginning of the year, Chemical Control Corporation bought three used machines from Radial Compression Incorporated. The machines immediately were overhauled, installed, and started operating. Because the machines were different, each was recorded separately in the accounts.

	Machine A		Machine B		Machine C
Cost of the asset	$	10,300	$	33,100	$	25,700
Installation costs		690		1,300		1,900
Renovation costs prior to use		530		10,100		1,630
Repairs after production began		120		210		290

By the end of the first year, each machine had been operating 6,300 hours.

A

Give the journal entry to record depreciation expense at the end of year 1, assuming the following (Do not round intermediate calculations.Round your answer to the nearest dollar amount. Omit the "$" sign in your response):

	Estimates
Machine	Life	Residual Value				Depreciation Method
A	6 years		$	830		Straight-line
B	33,320 hours			1,900		Units-of-production
C	4 years			1,700		Double-declining-balance

General Journal	Debit	Credit
(Click to select) Cash Equipment Accumulated depreciation, machine A Depreciation expense Loss on disposal Accumulated depreciation, machine B Cost of goods sold Accumulated depreciation, machine C
(Click to select) Loss on disposal Depreciation expense Cost of goods sold Accumulated depreciation, machine A Cash Accumulated depreciation, machine C Accumulated depreciation, machine B Equipment
(Click to select) Depreciation expense Equipment Accumulated depreciation, machine B Cost of goods sold Loss on disposal Accumulated depreciation, machine C Cash Accumulated depreciation, machine A
(Click to select) Accumulated depreciation, machine C Cash Loss on disposal Accumulated depreciation, machine A Accumulated depreciation, machine B Equipment Depreciation expense Cost of goods sold