The hustin company acquires machinery from the south company in exchange for a $20,000 non-interest bering five year note on June 30, 2009. The note is due on June 30,2014. The machinery has a fair value of $11,348.54, is subject to straight-line depreciation, and has an estimated life of 10 years(no residual value). Fiscal year ends on June 30. How to prepare JE for every year (2009-2014)?