The company FIU began its accounting year No. 3 on 01/01/2020 with the following Asset of Use: Machine Date of purchase: February / 2018 Origin Value: $ 95,000 Shelf life: 5,000 units Recovery Value: $ 15,000 ADDITIONAL INFORMATION Until 12/31/2019, the machinery produced 2,000 units; during the current fiscal year, production reached 500 units. REQUESTED: Develop the accounting entries to record the annual depreciation corresponding to the end of the year (12/31/2020). Detail the equity variation and that of the elements and calculate the Residual Value of the Asset as of 12/31/2020.