on april $20,201$ hand company purchased a machine with a purchase price of $\%54000.$ sales tax

of $$2600$ and $$3300$ in machine preparation, shipping, and installation costs. Hand company paid

a total of $$10000$ cash and signed a note payable agreeing to pay the remainder in the future.The

machine has an estimated useful life of $8$ years and an estimated salvat $4$ value of $$3000.$ hand

company uses the straight$-$line method for computing depreciation expense. which one od th$4$

following is included in the journal entry necessary to record depreciation expense on th$4$

machine dor th $4$ vear $202$ on december $31\mathrm{.}202?$