At the beginning of the year, Plummer's Sports Center bought three used fitness machines from Brunswick Corporation. 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 Invoice price paid for asset $ 26,400 $ 32,000 $ 16,600 Installation costs 2,300 2,500 1,900 Renovation costs prior to use 2,900 1,400 2,500 By the end of the first year, each machine had been operating 5,300 hours.

Prepare the entry to record depreciation expense at the end of Year 1, assuming the following:

	ESTIMATES
Machine		Life	Residual Value		Depreciation Method
A		8 years	$2,000		Straight-line
B		64,000 hours	3,900		Units-of-production
C		6 years	2,600		Double-declining-balance