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. W The journal entry to record the purchase of the espresso machine is: dr. Equipment cr. Cash For what dollar amount will this journal entry be made