Sugar Mountain Co. purchased a machine on July 1, 2020, for $2,000,000. The machine has an estimated useful life of five years and a salvage value of $500,000. The machine is being depreciated, starting from the date of its acquisition, by the double declining-balance method. Required: Please do not use abbreviations; write the full account name! The journal entry to record the 2020 depreciation will debit account , and credit account by $400,000