At the end of 2022, while preparing its financial statements, MHB Ltd. discovered an error in its accounting records. A truck with an original cost of $16,400, a service life of four years, and a residual value of $3,600 was expensed when it was purchased at the beginning of 2021. The company was subject to an income tax rate of 40%. MHB uses the straight-line method of depreciation for vehicles and follows ASPE. Prepare the journal entries to correct the error and record depreciation for 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 0 for the amounts. List all debit entries before credit entries.)