On April 7, 2024, Scoop Corporation purchased two excavators at an auction for a combined total cost of $330,000. The excavators were listed in the auction catalogue at $125,000 for excavator A and $270,000 for excavator B. Immediately after the auction, Scoop had the excavators professionally appraised so it could purchase adequate insurance coverage. The appraisal put a fair value of $111,000 on excavator A and $259,000 on excavator B.
On April 10, Scoop paid a total of $4,000 in transportation charges for the two excavators. On April 28, Scoop paid $9,000 for improvements to excavator B and no further expenditures were made for excavator A. On April 30, 2024, both excavators were ready to be used.
The company expects excavator A to last eight years and to have a residual value of $7,500 when it is removed from service, and it expects excavator B to be useful for six more years and have a residual value of $17,800 at that time. Due to the different characteristics of the two excavators, different depreciation methods will be used for them: excavator A will be depreciated using the double-diminishing-balance method and excavator B using the straight-line method.
Required
Prepare the journal entries to record the transactions listed below. (Round percentages to the nearest one decimal place.)

1. The purchase of the excavators, indicating the initial cost of each.
2. The transportation, installation, and improvement costs for each excavator.
3. The depreciation expense to December 31, 2024, for each excavator.