Maples Unlimited bought a machine at the beginning of the year at a cost of $30,000. The estimated useful life was five years and the residual value was $2,000. Assume the estimated productive life of the machine is 14,000 units. Expected annual production was year 1, 2,800 units; year 2, 3,800 units; year 3, 2,800 units; year 4, 2,800 units; and year 5, 1,800 units.

Required:

1. Complete a depreciation schedule for the units-of-production method.
2. Prepare the journal entry to record Year 2 depreciation.