Details regarding Leroux Steel's purchases of plant and equipment items during 2020 follow. Plant and Equipment Item Machine A Estimated Useful life 5 years Date of Purchase a. Jan. 1 b. Apr. 1 c. Nov. 1 Machine B Machine C Cost $97,500 38,500 18,800 4 years 2 years Estimated Sales Value at End of Estimated Useful Life $ 0 2,500 2,000 Assume Leroux Steel uses the straight-line method to depreciate its assets. Required: Prepare the annual adjusting entry at December 31, 2020, Lerouxy View transaction list Journal entry worksheet < 1 2 3 Record the depreciation on Machine A. year-end, for each plant and equipment item