Sheffield Corp. uses the straight-line method of depreciation. The company's fiscal year end is December 31. The following transactions occurred during 2022. Jan. 1 Purchased equipment from the Tamarisk, Inc. for $ 28,750 plus sales tax of $ 2,500 and shipping costs of $ 500. Incurred $ 322 routine maintenance on the equipment. May 13 Dec. 31 Recorded 2022 depreciation on the basis of a 3-year life and estimated salvage value of $ 11,155. Prepare the necessary entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit