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

Machinery
		A	B	C	D
Original Cost		$50,600	$56,100	$88,000	$88,000
Year Purchased		2012	2013	2014	2016
Useful Life		10 Years	15,000 hours	15 Years	10 Years
Salvage Value		$3,410	$3,300	$5,500	$5,500
Depreciation Method		Sum-of-years Digits	Activity	Straight-Line	Double Declining balance
Accum. Depr through 2017		$34,320	$38,720	$16,500	$17,600

*In the year an asset is purchased, Pronghorn, Inc. does not record any depreciation expense on the asset. In the year an asset is retired or traded in, Pronghorn, Inc. takes a full years depreciation on the asset. The following transactions occurred during 2018.

(a)	On May 5, Machine A was sold for $14,300 cash. The companys bookkeeper recorded this retirement in the following manner in the cash receipts journal.

	Cash	14,300
	Machinery (Machine A)		14,300

(b)	On December 31, it was determined that Machine B had been used 2,310 hours during 2018.
(c)	On December 31, before computing depreciation expense on Machine C, the management of Pronghorn, Inc. decided the useful life remaining from January 1, 2018, was 10 years.
(d)	On December 31, it was discovered that a machine purchased in 2017 had been expensed completely in that year. This machine cost $30,800 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 2018. 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 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.)

No.	Account Titles and Explanation	Debit	Credit
(a)
	(to record current depreciaiton)
	(To properly record the sale)
(b)
(c)
(d)
	(to record the original purchase of machine)
	(to record depreciation)