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Equipment was acquired on January 1,2019 at a cost of $196,000. The equipment was originally estimated to have a salvage value of $28,000 and an estimated life of 10 years. Depreciation has been recorded through December 31, 2021 using the straight-line method. On January 1, 2022, the estimated salvage value was revised to $16,000 and the useful life was revised to a total of 9 years. Prepare the journal entry to record depreciation expense for 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Depreciation expense for 2022 Adjusting journal entry at 12/31/22