Carla Vista Inc. manufactures miniature circuit boards used in smartphones. On June 5, 2021, Carla Vista purchased a circuit board stamping machine at a retail price of $28,000. Carla Vista paid 5% sales tax on this purchase and hired a contractor to build a specially wired platform for the machine for $1,700, to meet safety requirements. Carla Vista estimated the machine would have a 5-year useful life, with a residual value of $1,700 at the end of 5 years. Carla Vista uses straight-line depreciation and employs the "half-year" convention in accounting for partial-year depreciation. Carla Vista's fiscal year ends on December 31 and follows ASPE. At what amount should Carla Vista record the acquisition cost of the machine? How much depreciation expense should Carla Vista have recorded in 2021 and in 2022? eTextbook and Media At what amount will the machine be reported in Carla Vista's SFP at December 31, 2022? During 2023, Carla Vista's circuit board business is experiencing significant competition from companies with more advanced low-heat circuit boards. As a result, at June 30, 2023, Carla Vista conducts an impairment evaluation of the stamping machine purchased in 2021. Carla Vista determines that undiscounted future cash flows for the machine are estimated to be $17,440 and the fair value of the machine, based on prices in the re-sale market, to be $15,840. Prepare the journal entry to record an impairment, if any, on the stamping machine. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)