Cheyenne 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 Windsor, Inc. for $18,750 plus sales tax of $1,600 and shipping costs of $350. May 13 Incurred $210 routine maintenance on the equipment. Dec. 31 Recorded 2022 depreciation on the basis of a 3-year life and estimated salvage value of $7,275. Prepare the necessary entries, (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)