S310 On May 1 your company paid cash of $27,000 for computers that are expected to remain useful for three years. At the end of three years, the value of the computers is expected to be zero. Make journal entries to record (a) the purchase of the computers on May 1 and (b) amortization on May 31. Include dates and explanations, and use the following accounts: Computer Equipment, Accumulated AmortizationComputer Equipment, and Amortization ExpenseComputer Equipment.