On January 1st. this year, Finkel Cleaners purchased an automatic dry cleaning machine and paid $30,043 cash for the machine. Finkel also paid $233 to have the machine shipped to its location after the new machine arrived. Finkel paid $310 to have the old machine dismantled and removed and also paid $1490 to a contractor to have new wiring and vents installed for the new machine. Finkel estimated that the machine would have a useful life of 4 years and a residual value of $1000. Finkel uses the straight-line method of depreciation.Prepare any necessary journal entries to record the cost of the dry cleaning machine