Onslow Company purchased a used machine for $$192,000$ cash on January $2.$ On January $3,$Onslow paid $$8,000$ to wire electricity to the machine. Onslow paid an additional $$1,600$ on January $4$ to secure the machine for operation. The machine will be used for six years and have a $$23,040$ salvage value. Straight$-$line depreciation is used. On December $31,$ at the end of its fifth year in operations, it is disposed of$.$

$2.$ Prepare journal entries to record depreciation of the machine at December $31.$

$($NOTE: I$\text{'}$m struggling with part $2$ of the general journal. Part $1$ is correct.$)$