At the beginning of the year, Plummer's Sports Center bought three used fitness machines from Advantage, Inc. The machines immediately were overhauled, installed, and started operating. The machines were different; therefore, each had to be recorded separately in the accounts.

Machine A Machine B Machine C 11,300 35,600 13,800 Amount paid for asset 1,300 1,400 1,800 Installation costs 3,600 3,300 Renovation costs prior to use 2.100 By the end of the first year, each machine had been operating 5,600 hours