A delivery truck was acquired on January 1, 2020, at a cost of $44,900. The truck was originally estimated to have a salvage value of $16,600 and an estimated life of 5 years. Depreciation has been recorded through December 31, 2021, using the straight-line method. On January 1, 2022, the truck's engine was rebuilt at a cost of $4,700 the estimated salvage value was revised to $15,000 and the useful life was revised to a total of 7 years. Prepare the journal entry to record depreciation expense for 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Depreciation expense for 2022 $ 3,716 Adjusting journal entry at 12/31/22: Debit Credit Date Account Titles and Explanation Dec. 31 Depreciation Expense 3,716 Accumulated Depreciation 3,716