Details regarding Leroux Steel$$s purchases of plant and equipment items during $2023$ follow:

Date of

Purchase Plant and

Equipment

Item Cost Estimated

Useful life Estimated Sales Value

at End of Estimated

Useful Life

a$.$ Jan. $1$ Machine A $ $97,0005$ years $ $0$

b$.$ Apr. $1$ Machine B $36,0004$ years $2,400$

c$.$ Nov. $1$ Machine C $17,5002$ years $1,900$

Assume Leroux Steel uses the straight$-$line method to depreciate its assets.

Required:

Prepare the annual adjusting entry at December $31,2023,$ Leroux$$s year$-$end, for each plant and equipment item.