res/drawable/ic_collapse_24dp.xml

<?xml version="1.0" encoding="utf-8"?>

<rotate xmlns:android="http://schemas.android.com/apk/res/android"
    android:drawable="@drawable/ic_expand_more_24dp"
    android:fromDegrees="180"
    android:toDegrees="180"
    android:visible="true" />