Maserati Corporation purchased a new machine for its assembly process on
August 1, 2010. The cost of this machine was $150,000. The company estimated
that the machine would have a salvage value of $24,000 at the end of its service
life. Its life is estimated at 4 years and its working hours are estimated at 21,000
hours.

b. For depreciation entries entered only once a year, what will be the adjusting
entry required for December 31, 2010 using the activity method assuming that									check figure: numerator =		100,800,000.00
the machine usage was 800 hours?