Molinari Co. operates several cafes throughout the state. They are opening a new location and purchase an espresso machine for $11343 cash on January 1, 2012. Molinari expects this machine to last 5 years and to get 322000 shots of espresso over the machine's life. At the end of the machine's life they estimate the salvage value will be $3201. Molinari will depreciate this espresso machine using the units of activity method. 4 full months have passed since depreciation was last updated on December 31, 2013. During this time, Molinari pulled 28400 shots. Molinari decides to sell this espresso machine and will receive $8692 cash for it. (Remember that during 2012 and 2013 they pulled a total of 113000 shots. The journal entry to record the first step of selling the espresso machine is: dr. Depreciation expense cr. Accumulated depreciation For what dollar amount will this journal entry be made? (Round intermediate calculations to the nearest hundredth. Enter your final answer rounded to the nearest dollar.)