Sushi Corporation bought a machine at the beginning of the year at a cost of $23,000. The estimated useful life was five years and the residual value was $2.000. Assume the estimated productive life of the machine is 10,500 units. Expected annual production was year 1, 2,100 units: year 2, 3,100 units; year 3, 2,100 units, year 4, 2100 units; and year 5, 1100 units.  

Required:

1. Complete a depreciation schedule for the units-of -production method.

2. Prepare the journal entry to record Year 2 depreciation.