Sandhill Compary purchased a delivery truck for $36,000 on July 1,2022 . The truck has an expected salvage value of $10,000, and is expected to be driven 100,000 miles over its estimated usefut life of 8 years. Actual miles driven were 15,000 in 2022 and 12,000 in 2023. Sandhill uses the straight-line method of depreciation. Prepare the journal entry to record 2023 depreciation. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry ls required, select "No Entry" for the occount titles and enter O for the amounts.)