Ayayai Corp. uses the straight$-$line method of depreciation. The company's fiscal year end is December $31.$ The following transactions occurred during $2022.$

Jan. $1$ Purchased equipment from the Whispering Winds Corp. for $$22,500$ plus sales tax of $$2,025$ and shipping costs of

May $13$ Incurred $$252$ routine maintenance on the equipment.

Dec. $31$ Recorded $2022$ depreciation on the basis of a $3-$year life and estimated salvage value of $$8,730.$

Prepare the necessary entries. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit