On January 1, 2022, Splish Brothers Country Club purchased a new riding mower for $16,900. The mower is expected to have a 10-year life with a $1,200 salvage value. Prepare a tabular summary to record depreciation expense on December 31, 2022, if Splish Brothers uses straight-line depreciation. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Cash + Equipment Accum. Depr. - Equip. Bal. $ $ $ $ Stockholders' Equity Retained Earnings Expense Common Stock Revenue $ $ $ $ Dividend $