Prepare the following for Machine A. (Round answers to 0 decimal places, e.g. 5,125. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

1.		The journal entry to record its purchase on January 1, 2020.
2.		The journal entry to record annual depreciation at December 31, 2020.

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
2.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount

Calculate the amount of depreciation expense that Bramble should record for Machine B each year of its useful life under the following assumptions. (Round depreciation cost per unit to 2 decimal places, e.g. 12.25. Round final answers to 0 decimal places, e.g. 2,125.)

(1)		Bramble uses the straight-line method of depreciation.
(2)		Bramble uses the declining-balance method. The rate used is twice the straight-line rate.
(3)		Bramble uses the units-of-activity method and estimates that the useful life of the machine is 148,000 units. Actual usage is as follows: 2020, 51,500 units; 2021, 41,000 units; 2022, 30,500 units; 2023, 25,000 units.

		Depreciation Expense
		2020		2021		2022		2023
Straight-line method		$enter a debit amount rounded to 0 decimal places		$enter a debit amount rounded to 0 decimal places		$enter a debit amount rounded to 0 decimal places		$enter a debit amount rounded to 0 decimal places
Declining-balance method		$enter a debit amount rounded to 0 decimal places		$enter a debit amount rounded to 0 decimal places		$enter a debit amount rounded to 0 decimal places		$enter a debit amount rounded to 0 decimal places
Units-of-activity method		$enter a debit amount rounded to 0 decimal places		$enter a debit amount rounded to 0 decimal places		$enter a debit amount rounded to 0 decimal places		$enter a debit amount rounded to 0 decimal places