The following data relate to the Machinery account of Eshkol, Inc. at December 31, 2014.

		Machinery
		A		B		C		D
Original cost		$63,480		$70,380		$110,400		$110,400
Year purchased		2009		2010		2011		2013
Useful life		10 years		15,000 hours		15 years		10 years
Salvage value		$4,278		$4,140		$6,900		$6,900
Depreciation method		Sum-of-the-years'-digits		Activity		Straight-line		Double-declining balance
Accum. depr through 2014*		$43,056		$48,576		$20,700		$22,080

*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 $17,940 cash. The companys bookkeeper recorded this retirement in the following manner in the cash receipts journal.
	Cash	17,940
	Machinery (Machine A)		17,940
(b)	On December 31, it was determined that Machine B had been used 2,898 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 $38,640 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.