At December $31,2025,$ Bridgeport Corporation reported the following plant assets.

$\backslash$table$[[$Land$,,],[$Buildings$,$$$26,673,000,],[$Less: Accumulated depreciation$-$buildings,$11,943,000,],[$Equipment$,$$$5,640,000,],[$Less: Accumulated depreciation$-$equipment,$9,455,000,],[$Total plant assets,,$$66,185,{000}_{?}$

Record adjusting entries for depreciation for $2026$