Details regarding Leroux Steels 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 $ 98,500 5 years $ 0 b. Apr. 1 Machine B 43,500 4 years 2,700 v. Nov. 1 Machine C 21,400 2 years 2,200 Assume Leroux Steel uses the straight-line method to depreciate its assets. Required: Prepare the annual adjusting entry at December 31, 2023, Lerouxs year-end, for each plant and equipment item