E9-7 (Algo) Computing and Recording Units-of-Production Depreciation [LO 9-3] Sushi Corporation bought a machine at the beginning of the year at a cost of $23,000. The estimated useful life was five years and the residual value was $2,000. Assume the estimated productive life of the machine is 10,500 units. Expected annual production was year 1, 2,100 units; year 2, 3,100 units; year 3, 2,100 units; year 4, 2,100 units; and year 5, 1,100 units. Required: 1. Complete a depreciation schedule for the units-of-production method. 2. Prepare the journal entry to record Year 2 depreciation.