During 2016, Ryel Companys controller asked you to prepare correcting journal entries for the following three situations:

1.	Machine A was purchased for $50,000 on January 1, 2011. Straight-line depreciation has been recorded for 5 years, and the Accumulated Depreciation account has a balance of $25,000. The estimated residual value remains at $5,000, but the service life is now estimated to be 1 year longer than estimated originally.
2.	Machine B was purchased for $40,000 on January 1, 2014. It had an estimated residual value of $5,000 and an estimated service life of 10 years. It has been depreciated under the double-declining-balance method for 2 years. Now, at the beginning of the third year, Ryel has decided to change to the straight-line method.
3.	Machine C was purchased for $20,000 on January 1, 2015. Double-declining-balance depreciation has been recorded for 1 year. The estimated residual value of the machine is $2,000 and the estimated service life is 5 years. The computation of the depreciation erroneously included the estimated residual value.

	Required:
	Prepare any necessary correcting journal entries for each situation. Also prepare the journal entry necessary for each situation to record depreciation expense for 2016.