In January 2012, installation costs of $6,000 on new machinery were charged to Maintenance and Repairs Expense. Other costs of this machinery of $30,000 were correctly recorded and have been depreciated using the straight-line method with an estimated life of 10 years and no salvage value. At December 31, 2013, it is decided that the machinery has a remaining useful life of 20 years, starting with January 1, 2013. What entry(ies) should be made in 2013 to correctly record transactions related to machinery, assuming the machinery has no salvage value? The book  have not been closed for 2013 and depreciation expense has not yet been recorded for 2013.