Quigley Co. bought a machine on January 1, 2013 for $1,399,600. It had a $119,800 estimated residual value and a 8-year life. An expense account was debited on the purchase date. Quigley uses straight-line depreciation. This was discovered in 2015. Prepare the entries related to the machine for 2015. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)