just the wrong items

Question 1 On January 1, 2017, Kingbird SA purchased the following two machines for use in its production process. Machine A: The cash price of this machine was R$47,100. Related expenditures included: sales tax R$2,400, shipping costs R$ 200, insurance during shipping R$110, installation and testing costs R$60, and R$130 of oil and lubricants to be used with the machinery during its first year of operations. Kingbird estimates that the useful life of the machine is 5 years with a R$5,100 residual value remaining at the end of that time period. Assume that the straight- line method of depreciation is used. Machine B: The recorded cost of this machine was R$244,800. Kingbird estimates that the useful life of the machine is 4 years with a R$15,300 residual value remaining at the end of that time period. Your answer is partially correct. Try again. Prepare the following for Machine A. (Round answers to o decimal places, e.g. 2,125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) 1. The journal entry to record its purchase on January 1, 2017. 2. The journal entry to record annual depreciation at December 31, 2017. No. Account Titles and Explanation Debit Credit 1. Equipment 49870 Cash 49870 M 2. Depreciation Expense 8980 Accumulated Depreciati 8980