22. A truck was acquired on July 1,2020 , at a cost of $162,000. The truck had a six-year useful life and an estimated salvage value of $18,000. The straight-line method of depreciation was used. On January 1,2023 , the useful life of che truck was extended for additional two years beyond that originally estimated (salvage is at $3,000). In computing depreciation for annual adjustment purposes, expense is calculated for each month the asset is owned. The fiscal year end is December 31