Solve for journal entry of transaction #3 (the dollar amount for Accumulated Depreciation and Gain on Disposal)

CC9-1 Accounting for the Use and Disposal of Long-Lived Assets [LO 9-3, LO 9-5] [The following information applies to the questions displayed below Nicole's Getaway Spa (NGS) purchased a hydrotherapy tub system to add to the wellness programs at NGS. The machine was purchased at the beginning of the year at a cost of $25,000. The estimated useful life was five years and the residual value was $1,000. Assume that the estimated productive life of the machine is 10,000 hours. Expected annual production was year 1, 2,550 hours: year 2. 2.300 hours: year 3, 2,050 hours year 4, 2.100 hours, and year 5.1,000 hours