Situation $3$: A group of new machines was purchased on February $17,2021,$ under a

royalty agreement with the following terms: The purchaser, Keller Corp., is to pay a

royalty of $$1$ to the machinery supplier for each unit of product that is produced by the

machines each year. The machines are expected to produce $200,000$ units over their

useful lives. The machines' invoice price was $$75,000,$ freight costs were $$2,000,$

unloading charges were $$1,500,$ and royalty payments for $2021$ were $$13,000.$ Keller

uses the units of production method to depreciate its machinery.

Required #$3$: Prepare journal entries to record the purchase of the new machines, the

related depreciation for $2021,$ and the royalty payment. Round the per$-$unit charge to the

nearest cent.

plz provide all solution and calculations