On January 1, 2022, Blossom Creek Country Club purchased a new riding mower for $15,100. The mower is expected to have a 10-year life with a $3,000 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 Depreciation Expense 13100 Accumulated Depreciation-Equipment 13100