At the beginning of the year, Plummers 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 $ 22,200 $ 36,900 $ 25,000 Installation costs 2,400 1,400 1,500 Renovation costs prior to use 4,500 1,800 2,300 By the end of the first year, each machine had been operating 5,200 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		7 years	$2,500		Straight-line
B		76,000 hours	2,100		Units-of-production
C		9 years	3,400		Double-declining-balance

Calculate the depreciation expense for year 1.