Superior Paint Company installs a manufacturing machine in its factory at the beginning of the year at a cost of$87,000.The machine's useful life is estimated to be 5 years,or 400,000 units of product,with a$7,000 salvage value.During its second year,the machine produces 84,500 units of product. What journal entry would be needed to record the machines' second year depreciation under the units-of-production method?