On January 1, 2022, Blossom Creek Country Club purchased a new riding mower for $17,300. The mower is expected to have a 10-year life with a $800 salvage value.

What journal entry would Blossom Creek make on December 31, 2022, 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.)

Account Titles and Explanation	Debit	Credit
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