On January 1, 2017, Evers Company purchased the following two machines for use in its production process. costs $70, and $100 of oil and lubricants to be used with the during its first year of operations. Evers that the useful life of the machine is 5 years with time period. (Round answers to decimal places.g.2 125 CeE account les are 2 The journal entry to record annual 45,070 2. 16