The following data relate to the Machinery account of Blue, Inc. at December 31, 2025. In the year an asset is purchased, Blue, Inc. does not record any depreciation expense on the asset. In the year an asset is retired or traded in, Blue, Inc. takes a full year's depreciation on the asset. The following transactions occurred during 2026. a. On May 5, Machine A was sold for $15,860 cash. The company's bookkeeper recorded this retirement in the following manner in the cash receipts journal. b. On December 31, it was determined that Machine B had been used 2,250 hours during 2026. c. On December 31, before computing depreciation expense on Machine C, the management of Blue, Inc. decided the useful life remaining from January 1,2026 , was 10 years. d. On December 31, it was discovered that a machine purchased in 2025 had been expensed completely in that year. This machine cost $34,160 and has a useful life of 10 years and no salvage value. Management has decided to use the double-decliningbalance method for this machine, which can be referred to as "Machine E." Prepare the necessary correcting entries for the year 2026. Record the appropriate depreciation expense on the above-mentioned machines. No entry is necessary for Machine D. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round intermediate calculations to 3 decimal places, e.g. 4.589 and final answers to 0 decimal places, e.g. 45,892. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit a. (To record current depreciation) (To properly record the sale) b. C. d. (To correct the incorrect expensing of the asset in 2025) (To record depreciation)