Xeno Co$.$ incurred the following transactions concerning its machinery:

$($ignore taxes$)$

$8-$Jan$-21$ Purchased a machine for $$55,000$ cash, and also paid $$3,000$ cash to have it installed. Estimated useful life is $10$ years and residual value is $$5,000.$ Straight line depreciation is used.

$1-$Jan$-22$ The machine's useful life was changed from $10$ years to $9$ years.

$5-$Jan$-22$ General maintenance on the machine was completed for $$800.$

$1-$Jan$-23$ Paid $$3,800$ to replace a motor in the machine. This was considered a major overhaul, but it did not alter the machine's useful life.

Xeno Co uses the calendar year as its fiscal year and depreciation starts the beginning of the month of the transaction.

Prepare the year end journal entry to record depreciation expense for $2021.$

Prepare the year end journal entry to record depreciation expense for $2022.$

Prepare the year end journal entry to record depreciation expense for $2023.$

Round all values to the nearest dollar.