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

At the beginning of the year, Kurtz Affiliates bought three used machines. The machines immediately were overhauled,

were installed, and started operating. Because the machines were different, each was recorded separately in the

accounts. Details for Machine A are provided below.

Prepare the journal entry to record year $2$ units$-$of$-$production depreciation expense for Machine B$,$ assuming a capitalized cost of

$$44,940,$ an estimated life of $30,000$ hours, $$4,500$ residual value, and actual year $2$ use of $8,000$ hours. $($Do not round intermediate

calculations. If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

Journal entry worksheet

A

Record the year $2$ depreciation expense for Machine B$.$

Note: Enter debits before credits.