Blue Properties leased and to Manger Inc. for a lease term of 20 years. Manger constructed a building on the property at a cost of $144,000 paying cash. The Building has an estimated useful life of 25years, no residual value and occupancy took place on January 1, 2022, the first day of the lease period. Mager used staright line depreciaton. prepare the appropropriate journal entry to record the depreciation of leasehold improvements for the year ending december 31, 2022