$1.$ Use the information below, which relates to the purchase of a machine, to answer the question that follows. Enter your answer using digits only $-$ no dollar signs, commas, or decimal points.

Invoice price $=250000$

Shipping cost $=3000$

Shipping insurance $=500$

Two$-$year insurance policy $=3600$

Installation and testing $=5000$

Employee training $=1500$

What is the acquisition cost of the machine?

$2.$ Use the information below to answer the questions that follow. Enter your answers using digits only $-$ no dollar signs, commas, or decimal points. The business's year$-$end is December $31.$

Cost of equipment $=150000$

Useful life in years $=20$

Residual value $=6000$

Date purchased $=$ October $1$

What is the depreciation expense per year?

What is the depreciation expense per month?

What is the depreciation expense in the year of purchase?

$3.$ At the end of the year, Heath Company's accounting records showed that they had $60$ items in stock at a FIFO cost of $$12$ each. These normally sell for $$30$ each. However, the physical inventory count found only $50$ items.

What is the amount of an adjustment, if any, that must be made to the value of the inventory at year$-$end?