On April 1, 2019, a company purchased a machine used in administrative services at the headquarters for 32.000 TL in cash. The useful life of the machine is 10 years. The company uses the straight-line/normal method of depreciation(amortization). Make the depreciation(amortization) records as of 31.12.2019.

Let's consider the company has applied the normal depreciation method for 2 more years after purchasing the machine, but as of the beginning of the 3rd year, it has made a policy change and switched to the accelerated depreciation method. Make the depreciation(amortization) records as of the end of the 3rd year.