On July 1, 2022, Carla Vista Co. purchased new equipment for $76,800. Its estimated useful life was 7 years with a $9,600 salvage value. On January 1,2025 , the compary estimated that the equipment's remaining usefut life was 10 years, with a revised salvage value of $4,800. (a) Prepare the journal entry to record depreciation on December 31, 2022. (List debit entry before credit entry. Credit account tilles dine automatically indented when amount is entered. Do not indent manually. If r-ntry is required, select "No Entry" for the occount titles and enter 0 for the omounts.)