Oriole Company purchased a delivery truck for $32,000 on July 1, 2022. The truck has an expected salvage value of $12,000, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 15,000 in 2022 and 12,000 in 2023. Oriole uses the straight-line method of depreciation.

Prepare the journal entry to record 2022 depreciation.