On January $1,2027,$ Sage Hill Country Club purchased a new riding mower for $$16,600.$ The mower is expected

to have a $10-$year life with a $$1,500$ salvage value.

Prepare a tabular summary to record depreciation expense on December $31,2027,$ if Sage Hill uses straight$-$

line depreciation. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign

$($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$