answer please

On a piece of scrap paper, prepare a journal entry to record the depreciation of a car of $1,000. What account needs to be credited for $1,000? Equipment acquired at the beginning of the year at a cost of $26,000 has an estimated residual value of $1,000 and an estimated useful life of 5 years. How much will the equipment depreciate each year if the straight-line method of depreciation is used