Marigold also paid a local company $81,000 in cash for a computerized control panel. The control panel was to be added to one of Marigold's existing manufacturing machines, which was currently operated manually. The control panel would control the machine by computer, making it more efficient. The existing machine had been purchased four years previously for $328,000 and was depreciated on a straight-line basis over twelve years. Prepare the journal entry to record this transaction, assuming Marigold follows IFRS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Account Titles and Explanation Debit Credit eTextbook and Media