Pinto Pasta Corporation (PPC) recently decided to add a new line of sauces to its product mix. To do so, it had to acquire new equipment for a new assembly line. The following costs were incurred in early 2019 relating to the assembly line. (Click icon for company costs.) (Click icon for more information.) Required Requirement a. Calculate the amounts to be included in PPC's property, plant, and equipment. Use separate asset categories where appropriate. (Leave any cells blank if no entry is needed.) Invoice cost of item Freight cost (allocated equally) Factory Mixing machine Packaging machine Testing costs (allocated equally) Total Requirement b. PPC uses straight-line depreciation. Calculate the amount of depreciation expense for the year ended December 31, 2019, relating to the mixing machine, and prepare the related journal entry. (Round your calculation(s) to the nearest whole dollar. Leave any cells blank if no entry is needed.) Date Dec 31, 2019 Account Debit Credit