The following events apply to The Ice Cream Parlor for the 2014 fiscal year. 1. The company started when it acquired $17,000 cash from the issue of common stock. 2. Purchased a new ice cream machine that cost $15,400 cash. 3. Earned $23,000 In cash revenue. 4. Pald $12,300 cash for salaries expense 5. Pald $3,400 cash for operating expenses. 6. Adjusted the records to reflect the use of the ice cream machine. The machine, purchased on January 1, 2014, has an expected useful life of five years and an estimated salvage value of $2,800. Use straight-line depreclation. The adjusting entry was made as of December 31, 2014