Equipment was acquired on January 1, 2019 at a cost of $190.000. The opent was originally estimated to have a salvage value of $25.000 and an estimated life of 10 years. Depreciation has been recorded through December 31, 2021 using the straight line method On January 1, 2022, the estimated salvage value was revised to $3.000 and the useful fe was revised to a total of 8 years Prepare the journal entry to record depreciation expers for 2002. (Credit account titles are automatically indented when the amoun t ed Do not indent manually Depreciation expense for 20025 Adjusting journal entry at 12/31/22 Date Account Tities and Explanation Dec. 31