on january 1, 2022, blue spruce company purchased the following two machines for use in its production process. machine a: the cash price of this machine was $56.500. related expenditures also paid in cash included: sales tax $2,550, shipping costs $100, insurance during shipping $50, installation and testing costs $90, and $200 of oil and lubricants to be used with the machinery during its first year of operations. blue spruce estimates that the useful life of the machine is 5 years with a $4,350 salvage value remaining at the end of that timperiod. assume that the straight-line method of depreciation is used. machine b: the recorded cost of this machine was $180,000. blue spruce estimates that the useful life of the machine is 4 years with a $16,480 salvage value remaining at the end of that time period.