Ayayai also paid a local company $83,000 in cash for a computerized control panel, The control panel was to be added to one of Ayayai's existing manufacturing machines, which was currently operated manually. The control panel woufd control the machine by computer, making it more efficient. The existing machine had been purchased four years previously for $383,000 and was depreciated on a straight-line basis over twelve years. Prepare the journal entry to record this transaction, assuming Ayayai follows IFRS. (Credit account citles are outomatically indented when the omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount cittes and enter o for the amounts List debit entry before credit entry.)