The following data relate to the Machinery account of Eshkol, Inc. at December 31, 2014. Machinery A B C D Original cost $93,380 $103,530 $162,400 $162,400 Year purchased 2009 2010 2011 2013 Useful life 10 years 15,000 hours 15 years 10 years Salvage value $6,293 $6,090 $10,150 $10,150 Depreciation method Sum-of-the-years'-digits Activity Straight-line Double-declining balance Accum. depr through 2014* $63,336 $71,456 $30,450 $32,480 *In the year an asset is purchased, Eshkol, Inc. does not record any depreciation expense on the asset. In the year an asset is retired or traded in, Eshkol, Inc. takes a full years depreciation on the asset. The following transactions occurred during 2015. (a) On May 5, Machine A was sold for $26,390 cash. The companys bookkeeper recorded this retirement in the following manner in the cash receipts journal. Cash (Dr.) 26,390 Machinery (Machine A) (Cr.) 26,390 (b) On December 31, it was determined that Machine B had been used 4,263 hours during 2015. (c) On December 31, before computing depreciation expense on Machine C, the management of Eshkol, Inc. decided the useful life remaining from January 1, 2015, was 10 years. (d) On December 31, it was discovered that a machine purchased in 2014 had been expensed completely in that year. This machine cost $56,840 and has a useful life of 10 years and no salvage value. Management has decided to use the double-declining-balance method for this machine, which can be referred to as Machine E. Prepare the necessary correcting entries for the year 2015. Record the appropriate depreciation expense on the above-mentioned machines. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 45,892. Credit account titles are automatically indented when amount is entered. Do not indent manually.)