Swindall Industries 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 $11,2017,$ the company purchased a machine costing $$119,000.$ The machine$$s useful life was estimated to be $12$ years with an estimated residual value of $$17,400.$ Depreciation for partial years is recorded to the nearest full month.

In $2021,$ 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 $31,2021.$

a$.$ Prepare journal entries in chronological order for the given events, beginning with the purchase of the machinery on January $11,2017.$ Show separately the recording of depreciation expense in $2017$ through $2021.($Do not round intermediate calculations. Round your final answers to the nearest whole number. If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$