On January 1, 2022, Whispering Winds Country Club purchased a new riding mower for $30,000. The mower is expected to have a 5-year life with a $3,000 salvage value. What journal entry would Whispering Winds 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.) Date Account Titles and Explanation Dec. 31 Debit Credit