$($b$)$

Prepare the journal entry to record depreciation expense for the building in $2026.($Round answers to O decimal places, e$.$g$.125.$ Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ por the amounts. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit