On January 1, 2020, Whispering Winds Company purchased the following two machines for use in its production process. Machine A: Machine B: The cash price of this machine was $37,000. Related expenditures included: sales tax $1,500, shipping costs $100, insurance during shipping $50, installation and testing costs $50, and $100 of oil and lubricants to be used with the machinery during its first year of operations. Whispering Winds estimates that the useful life of the machine is 5 years with a $4,000 salvage value remaining at the end of that time period. Assume that the straight-line method of depreciation is used. The recorded cost of this machine was $180,000. Whispering Winds estimates that the useful life of the machine is 4 years with a $10,250 salvage value remaining at the end of that time period.