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