I filled in the majority of the chart already, I just need help finding the accumulated depreciation for Machine A

Required: 1. For each of these transactions, indicate the accounts, amounts, and effects (+ for increase and for decrease) on the accounting equation. Assets Liabilities Stockholders' Equity Date Jan. 1 a. Patent Cash 33,600 (33,600) b. Jan. 1 Assets Cash Goodwill Cash Leasehold improvements 141,000 (153,000) 12,000 (32,600) 32,600 c. Dec. 31 d. Current Year Cash (5,500) Repair and maintenance expense (5,500) e(1). Dec. 31 e(2). Dec. 31 0 (2,100) 7,900 (15,000) Depreciation expense Gain on disposal of long-lived asset (2,100) 7,900 Accumulated depreciation, Machine A Cash Machine A Accumulated depreciation, Machine A Machine B Cash f. Dec. 31 5,400 (5,400) 0 Required Information During the current year ending on December 31, BSP Company completed the following transactions: a. On January 1, purchased a patent for $33,600 cash (estimated useful life, eight years). b. On January, purchased the assets (not detailed) of another business for $153,000 cash, including $12,000 for goodwill. The company assumed no liabilities. Goodwill has an indefinite life. c. On December 31, constructed a storage shed on land leased from D. Heald. The cost was $32,600. The company uses straight-line depreciation. The lease will expire in eight years. (Amounts spent to enhance leased property are capitalized as intangible assets called Leasehold Improvements.) d. Total expenditures for ordinary repairs and maintenance were $5,500 during the current year. e. On December 31 of the current year, sold Machine A for $7,900 cash. Original cost was $15,000; accumulated depreciation (straight line) to December 31 of the prior year was $8,400 (on a straight-line basis with a $4,500 residual value and five-year useful life). You should record the effects of two separate transactions for this event. f. On December 31 of the current year, paid $5,400 for a complete reconditioning of Machine B acquired on January 1 of the prior year. Original cost, $68,100; accumulated depreciation to December 31 of the prior year was $3,500 (on a straight-line basis with a $8,600 residual value and 17-year useful life). U