The following data relate to the Machinery account of Eshkol, Inc. at December 31, 2014.

                      

The following transactions occurred during 2015.

  (a) On May 5, Machine A was sold for $13,000 cash. The company’s bookkeeper recorded this retirement in the following manner in the cash receipts journal.

Cash                                                 13,000
        Machinery (Machine A)                   13,000

  (b) On December 31, it was determined that Machine B had been used 2,100 hours during 2015.
  (c) On December 31, before computing depreciation expense on Machine C, the management of Eshkol, Inc. decided the useful life remaining from January 1, 2015, was 10 years.
  (d) On December 31, it was discovered that a machine purchased in 2014 had been expensed completely in that year. This machine cost $28,000 and has a useful life of 10 years and no salvage value. Management has decided to use the double-declining-balance method for this machine, which can be referred to as “Machine E.”

Instructions
Prepare the necessary correcting entries for the year 2015. Record the appropriate depreciation expense on the above-mentioned machines.