$3)$ On January $1,2023,$ PetraCo ordered a new machine to help increase production for one of its most popular products. The machine had an invoice price of $$30,000$ and PetraCo was required to pay shipping $($$$1,200)$ and insurance during shipping $($$$300)$ by boat from British Columbia to Toronto. The machine arrived on January $5,2023$ and was installed at a cost of $$800$ and calibrated and tested for a cost of $$200.$ On February $1,2023$ it was put into operation. PetraCo's fiscal year runs from January to December. Round all final answers to the nearest dollar$\mathrm{.}4$ Pts$\mathrm{.}3\mathrm{.}1)$Prepare a journal entry $($or entries$)$ to record all costs associated with the new machine$4$ Pts$\mathrm{.}3\mathrm{.}2)$ The machine was expected to last $10$ years with a salvage value of $$2,500.$ Prepare the journal entry to record depreciation for $2023$ using the double$-$declining balance method of depreciation.