On January 1, 2022, Evers Company purchased the following two machines for use in its production process. Machine A: The cash price of this machine was $48,000. Related expenditures also paid in cash included: sales tax $1,700, shipping costs $150, insurance during shipping $80, installation and testing costs $70, and $100 of oil and lubricants to be used with the machinery during its first year of operations. Evers estimates that the useful life of the machine is 5 years with a $5,000 salvage value remaining at the end of that time period. Assume that the straightline method of depreciation is used. Machine Bi The recorded cost of this machine was $180,000. Evers estimates that the useful life of the machine is 4 years with a $10.000 salvage value remaining at the end of that time period. (a) Prepace the following for Machine A. (Credit occount tites are outamoticolly indented when amount is entered. Do not indent manually: If no entry is required, select "No Entry" for the accounttitles and enter 0 for the amounts) 1. The journal entry torecord its purchage ondancary 1, 2022