Jack negotiates a deep cleaning of a bathtub at the home of the Smith family for that afternoon. He is paid $250 for this service. Jack purchases a special tool to complete this cleaning at Lowes for $2000 and pays cash. Vic completes the service by 5:00 pm. Jack asks one of the store managers their opinion on the useful life of the tool and they give him an estimate of 3 years with $0 residual value. Jack determines that he will use that estimate for depreciation purposes for the tool. What is the journal entry?