Gradebook ORION Downloadable eTextbook ent Problem 9-3A (Part Level Submission) On January 1, 2017, Evers Company purchased the following two machines for use in its production process. Machine A: The cash price of this machine was $43,000. Related expenditures included: sales tax $1,700, shipping costs $200, insurance during shipping $100, installation and testing costs $70, and $100 of oil and lubricants to be used with the machinery during its first year of operations. Evers estimates that the useful life of the machine is 5 years with a $4,050 salvage value remaining at the end of that time period. Assume that the straight-line method of is used. Machine B: The recorded cost of this machine was $180,000. Evers estimates that the useful life of the machine is 4 years with a $10,050 salvage value remaining at the end of that time period. indented when amount is entered. Do mot Prepar Indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) 1. The journal entry to record its purchase on January 1, 2017 2. The journal entry to record annual depreciation at December 31, 2017, 45,070 1