A delivery truck was acquired on January 1,2026 at a cost of $38,900. The truck was originally estimated to have a salvage value of $15,800 and an estimated life of 5 years. Depreciation has been recorded through December 31, 2027 using the straight-line method. On January 1, 2028, the truck's engine was rebuilt at a cost of $4,500 the estimated salvage value was revised to $13,800 and the useful life was revised to a total of 6 years. Prepare the journal entry to record depreciation expense for 2028. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)