Sheffield Corp. purchased a delivery truck for $$40,500$ on January $1,2022-$ The truck has an expected salvage value of $$8,500,$ and is expected to be driven $100,000$ miles over its estimated useful life of $10$ years. Actual miles driven were $16,800$ in $2022$ and $12,600$ in $2023.$

$($a$1)$

$($a$2)$

$($b$1)$

Assume that Sheffield uses the straight$-$line method. Prepare the journal entry to record $2022$ depreciation. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit