Moody Company purchased a machine for $25,000 on May 1 of Year 1. Also associated with this purchase on May 1 of Year 1 were $1,200 in sales taxes and $2,000 in machine preparation, shipping, and installation costs. Moody paid a total of $20,000 cash and signed a note payable agreeing to pay the remainder in the future. The machine has an estimated useful life of 5 years and an estimated salvage value of $5,000. Moody Company uses the straight-line method for computing depreciation expense. Which ONE of the following is included in the journal entry necessary to record depreciation expense on the machine for Year 2