On January 1, 2017, Salt Creek Country Club purchased a new riding mower for $15,900. The mower is expected to have a 10-year life with a $2,200 salvage value.

What journal entry would Salt Creek make on 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.)