$[$The following information applies to the questions displayed below$]$

Onslow Company purchased a used machine for $$178,000$ cash on January $2.$ On January $3,$ Onsiow paid $$2,840$ to wire electricity to the machine. Onslow paid an additional $$1,160$ on January $4$ to secure the machine for operation. The machine will be used for six years and have a $$14,000$ salvage value Straight$-$line depreciation is used. On December $31,$ at the end of its fitth year in operations, it is disposed of

$2.$ Prepare journal entries to record depreciation of the machine at December $31$

Journal entry worksheet

$(1)2$

Record the year of disposal year$-$end adjusting entry for the depreciation expense of the used machine.

Note: enter detits before credits.