Required information Skip to question [The following information applies to the questions displayed below.] At the beginning of the year, Feliz Industries bought a shed, a machine, and a trailer. The shed initially cost $21,200 but had to be renovated at a cost of $720. The shed was expected to last 7 years, with a residual value of $1,900. Repairs costing $540 were incurred at the end of the first year of use. The machine cost $11,700, and is estimated to have a total life of 40,000 hours and residual value of $900. The machine was actually used 2,000 hours in year 1 and 4,000 hours in year 2. The trailer cost $12,200 and was expected to last 4 years, with a residual value of $2,000.

4. Prepare the journal entry to record year 2 units-of-production depreciation expense for the machine. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)