[The following information applies to the questions displayed below.] At the beginning of the year, Plummer's Sports Center bought three used fitness machines from Brunswick Corporation. The machines immediately were overhauled, installed, and started operating. The machines were different; therefore, each had to be recorded separately in the accounts. By the end of the first year, each machine had been operating 5,300 hours. 8-3 Part 2 Prepare the entry to record depreciation expense at the end of Year 1, assuming the following. (If no entry is required for a ransaction/event, select "No journal entry required" in the first account field.)