A truck was acquired on July 1, 2019, at a cost of 216,000. The truck had a six-year useful life and an estimated residual value of 24,000. The straight-line method of depreciation was used. On January 1, 2022, the useful life of the truck was estimated to be an additional two years beyond that originally estimated (residual value is still estimated at 24,000). In computing depreciation for annual adjustment purposes, expense is calculated for each month the asset is owned. Prepare the appropriate entry for December 31, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.)