Blue Spruce Company purchased a delivery truck for $34,000 on January 1,2022 . The truck has an expected salvage value of $1,140, and is expected to be driven 106,000 miles over its estimated useful life of 10 years. Actual miles driven were 16,300 in 2022 and 11,400 in 2023. Assume that Blue Spruce uses the straight-line method. Prepare the journal entry to record 2022 depreciation. (List all debit entries before credit entries. Credit account titles are automatically indented when 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.)