On January $1,2025,$ Oriole Company replaced an engine in one of its delivery trucks. It was a material expenditure which is expected to extend the useful life by $8$ years. The cost of the engine was $$23000.$ The entry to record the purchase would include a

debit to Repairs and Maintenance expense of $$23000.$

debit to Accumulated Depreciation of $$23000.$

debit to Equipment$-$ Trucks of $$23000.$

credit to Accumulated Depreciation of $$23000.$