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Journal entry worksheet Record the depreciation expense for year 1. Note: Enter debits before credits. Required information [The following information applies to the questions displayed below.] At the beginning of the year, Plummer's Sports Center bought three used fitness machines from Brunswick Corporation. The machines immediately were overhauled, installed, and started operating. The machines were different; therefore, each had to be recorded separately in the accounts. Machine A Machine B Machine C Invoice price paid for asset $ 25, 800 $ 35, 300 $ 19, 700 Installation costs 600 2, 700 1 , 700 Renovation costs prior to use 4, 000 1, 900 1 , 800 By the end of the first year, each machine had been operating 6,200 hours. 2. Prepare the entry to record depreciation expense at the end of Year 1, assuming the following. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) ESTIMATES Residual Machine Life Value Depreciation Method A 7 years $1 , 700 Straight-line B 75, 000 hours 2, 400 Units-of-production Q 8 years 3, 500 Double-declining-balance