On January 1, 2017, Emporia Country Club purchased a new riding mower for $24,000. The mower is expected to have an 8-year life with a $8,000 salvage value. What journal entry would Emporia make at December 31, 2017, if it uses straight-line depreciation? (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.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31