Whispering Winds 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 Metiock, inc, for $21,250 plus sales tax of $1,900 and shipping costs of $350. May 13. Incurred $238 routine maintenance on the equipment. Dec. 31 Recorded 2022 depreciation on the basis of a 3 -year life and estimated salvage value of $8,245. Prepare the necessary entries. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)