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

Amount paid for asset

$

18,900

$

38,100

$

11,750

Installation costs

1,100

1,900

1,900

Renovation costs prior to use

4,300

1,800

2,100

By the end of the first year, each machine had been operating 6,600 hours.

(Prepare the entry to record depreciation expense at the end of year 1, assuming the following. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

	ESTIMATES
Machine		Life	Residual Value		Depreciation Method
A		8 years	$2,700		Straight-line
B		77,000 hours	3,300		Units-of-production
C		5 years	1,700		Double-declining-balance

	Journal	Debit	Credit