The folowing are independent errors. a. In January 2019, repair costs of 510,680 were debied to the Machinery account A1 the beginning of 2019, the book value of the machinery was \$114,600. No residual value is expecled, the remaning estimated life is 8 years, and straight line depreciation is used b. All purchases of materials for construction contracts stili in progress have been immedidtely expensed it is dascovered that the use of these miterials was $10,140 during 2018 ana $11,710 during 2019 c. Depreciation on manutacturing equiphent has been excluded from manutacturing costs and treated as a period expense. During 2019. S46,000 of deprecation was accounted for in that manner. Production was 17,700 units during 2019, of which 1,947 remained in inventory at the end of the year. Assume there was no imentory at the beginning of 2019 Required: Prepare joumal enthes for the pleceding errors discovered during 2020 ignore income faves