THE Company entered into the following transactions during 2022: a. direct materials purchased on account totaled $27,000 b. paid salaries totaling $40,000; $12,000 paid to assembly line workers; $18,000 paid to the CEO; $10,000 paid to the shop janitors c. direct materials used totaled $19,000 d. depreciation on sales equipment totaled $7,000 e. overhead was applied to production at a rate of 75% of direct labor cost f. utility costs totaled $10,000; 30% was related to the factory and 70% was related to the sales building g. units costing $28,000 were completed h. depreciation on factory equipment totaled $4,000 i. units costing $15,000 were sold at a total selling price of $61,000 Assume there were no beginning inventories of any type at January 1, 2022. The journal entry to record transaction (h) would include a debit to: depreciation expense