Molinari Co, operates several cafes throughout the state. They are opening a new location and purchase an espresso machine for $13615 cash on January 1, 2012. Molinari expects this machine to last 6 years and to get 342000 shots of espresso over the machine's life. At the end of the machine's life they estimate the salvage value will be $3229. Molinari will depreciate this espresso machine using the units of activity method. Now assume the first year has passed - it is December 31, 2012. Molinari has pulled 54600 shots during 2012. NO adjusting journal entries have been made related to this espresso machine. The adjusting journal entry to record depreciation on the espresso machine on December 31, 2012 is: dr. Depreciation expense c Accumulated depreciation For what dollar amount will this journal entry be made? (Round all intermediate calculations to the nearest hundredth. Enter your final answer rounded to the nearest dollar