The following data relate to the Machinery account of Eshkol, Inc. at December 31, 2017.

	Machinery
	A	B	C	D
Original cost	$46,000	$51,000	$80,000	$80,000
Year purchased	2012	2013	2014	2016
Useful life	10 years	15,000 hours	15 years	10 years
Salvage value	$ 3,100	$ 3,000	$ 5,000	$ 5,000
Depreciation method	Sum-of-the-years'-digits	Activity	Straight-line	Double-declining-balance
Accum. depr. through 2017a	$31,200	$35,200	$15,000	$16,000

The following transactions occurred during 2018.

(a)On May 5, Machine A was sold for $13,000 cash. The company's bookkeeper recorded this retirement in the following manner in the cash receipts journal.

Cash	13,000
Machinery (Machine A)		13,000

Instructions

Prepare the necessary correcting entries for the year 2018. Record the appropriate depreciation expense on the above-mentioned machines.