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On July 1,2022, Sunland Company parchased new equipment for $75,200. Its estimated useful life was 7 years witha $9,400 salyage value On January 1,2025, the company estimated that the equipment's remaining useful life was 10 years, witha revised salvage value of 54,700 (a) Prepare the fournal entry to fecord depreciation on December 31, 2022 (List debit entry before credit entry Crndit occount titles are qutomatically indented when amount is entered, Do not indent manvalily. if no entry is required, select "No Entry" for the account titier and enter Ofor the amounts)