At the beginning of the year, Plummer's Sports Center bought three used fitness machines from Primo Fitness, an established supplier of used, new and refurbished gym equipment in Southern Calfornia. The machines immediately were overhauled and started operating. The machines were different, therefore, each had to be recorded separately in the accounts. By the end of the first year, each machine had been operating 5,700 hours. Prepare the entry to record depreciation expense at the end of Year 1, assuming the following. ote: Do not round intermediate calculations. If no entry is required for a tronsoction/event, select "No journal entry required" in he first account field. Journal entry worksheet Record the depreciation expense for year 1. Note: Enter debits before credits. \begin{tabular}{|c|c|c|c|} \hline \multirow[b]{2}{*}{ Machine } & \multicolumn{2}{|c|}{ ESTIMATES } & \multirow[b]{2}{*}{ Depreciation Method } \\ \hline & Life & Residual Value & \\ \hline A & 7 years & $3,000 & Straight-line \\ \hline B & 63,000 hours & 3,700 & Units-of-production \\ \hline c & 8 years & 2,000 & \begin{tabular}{l} Double-declining- \\ balance \end{tabular} \\ \hline \end{tabular}