Ace and TJ is a not-for-profit organization that supports the rehabilitation of injured or orphaned animals. The organization purchased for $43,200 long-term assets during the year and recorded $21,400 of depreciation expense. Record the net increase in long-term assets to the property, plant and equipment, net account. Allocate 75% of the depreciation expense to the programs and 25% to supporting the programs. Prepare the journal entry for this transaction