Sheffield Corp. purchased a machine on July 1, 2020, for $1140000. The machine has an estimated useful life of five years and a salvage value of $205000. The machine is being depreciated from the date of acquisition by the 150% declining-balance method. For the year ended December 31, 2020, Sheffield should record depreciation expense on this machine of $140250. $342000. $171000. $228000.