Ralne Industries bought a machine at the beginning of the year at a cost of $32.000. The estimated useful life was five years and the residual value was $2.000. Assume the estimated productive life of the machine is 15,000 units. Expected annual production was year 1, 3,000 units: year 2, 4,000 units; year 3, 3.000 units; year 4, 3,000 units; and year 5, 2,000 units. Required: 1. Complete a depreciation schedule for the units-of-production method. 2. Prepare the journal entry to record Year 2 depreciation.