At its December $31,2022,$ year$-$end, Athletic Apparel had a warehouse with an adjusted book value of $$299,500$ and an estimated remaining useful life of $10$ years and residual value of $$97,000.$ Because of pick$-$up and delivery issues at the warehouse, a contractor was hired to construct a new door into the east wall during the week of January $5,2023,$ for $$32,500$ on account. The estimated useful life of the door is $10$ years with an estimated residual value of $$8,200.$ Athletic uses the straight$-$line method to depreciate assets.

$2.$ Record revised depreciation on the warehouse.

Date General Journal Debit Credit