Sheridan Company purchased a delivery truck for $36,000 on July 1, 2025. The truck has an expected salvage value of $2,000, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 15.000 in 2025 and 12.000 in 2026. Sheridan uses the straight-line method of depreciation. Prepare the journal entry to record 2026 depreciation. (List debit entry before credit entry. 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 Ofor the amounts.)