Company B acquired a machine on January 1 at an original cost of $80,000. The machine's estimated residual value is $10,000, and its estimated life is four years. Which ONE of the following would be included in the journal entry necessary to record depreciation expense for the first year? The company uses straight-line depreciation. O DEBIT to Accumulated Depreciation for $20,000 CREDIT to Accumulated Depreciation for $17,500 CREDIT to Cash for $17,500 DEBIT to Cash for $17,500