On January 1, 2022, Ivanhoe Creek Country Club purchased a new riding mower for $16,500. The mower is expected to have a 10- year life with a $1,600 salvage value. What journal entry would Ivanhoe Creek make on December 31, 2022, if it uses straight-line depreciation? (Credit occount 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 for the amounts.)