Sun Industries adopts the cost model as its accounting policy in subsequently measuring its property, plant, and equipment, and uses straight-line depreciation on all of its depreciable assets. The company records annual depreciation expense at the end of each calendar year. On January 11, 2009, the company purchased a machine costing $85,000. The machine's useful life was estimated to be 12 years with a residual value of $17,600. Depreciation for partial years is recorded to the nearest full month.

In 2013, after almost five years of experience with the machine, management decided to revise its estimated life from 12 years to 20 years. No change was made in the estimated residual value. The revised estimate of the useful life was decided prior to recording annual depreciation expense for the year ended December 31, 2013.

a.	Prepare journal entries in chronological order for the above events, beginning with the purchase of the machinery on January 11, 2009. Show separately the recording of depreciation expense in 2009 through 2013. (Do not round intermediate calculations. Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
2009
Jan. 11	(Click to select)Book valueMachineryDepreciation expense: machineryCashAccumulated depreciation: machinerySalvage valueSalesCost of goods sold
	(Click to select)MachineryBook valueCashDepreciation expense: machinerySalesAccumulated depreciation: machineryCost of goods soldSalvage value
Dec. 31	(Click to select)Salvage valueBook valueDepreciation expense: machineryCost of goods soldCashMachineryAccumulated depreciation: machinerySales
	(Click to select)Book valueSalesMachineryDepreciation expense: machineryCashCost of goods soldAccumulated depreciation: machinerySalvage value
2010-2012
Dec. 31	(Click to select)SalesBook valueSalvage valueMachineryCashCost of goods soldAccumulated depreciation: machineryDepreciation expense: machinery
	(Click to select)Depreciation expense: machineryCost of goods soldMachineryCashBook valueAccumulated depreciation: machinerySalesSalvage value
2013
Dec. 31	(Click to select)Accumulated depreciation: machineryMachineryBook valueDepreciation expense: machineryCost of goods soldSalvage valueSalesCash
	(Click to select)Depreciation expense: machineryCashBook valueAccumulated depreciation: machineryCost of goods soldMachinerySalvage valueSales