On January 1,2022 , Flounder Country Club purchased a new riding mower for $27,000. The mower is expected to have an 8-year life with a $3,000 salvage value. What journal entry would Flounder make at December 31, 2022, if it uses straight-line depreciation? (List all debit entries before credit entries. 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 O for the amounts.)