Blue Spruce Corp. purchased a delivery truck for $$44,000$ on January $1,2022.$ The truck has an expected salvage value of $$11,000,$

and is expected to be driven $100,000$ miles over its estimated useful life of $8$ years. Actual miles driven were $16,700$ in $2022$

and $10,600$ in $2023.$

$($a$1).$

$($a$2)$

$($b$1)$

Assume that Blue Spruce uses the straight$-$line method. Prepare the journal entry to record $2022$ depreciation expense. $($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.$)$

Account Titles and Explanation

Debit

Credit