Barga Company purchases dollar 26,000 of equipment on January 1, 2015. The equipment is expected to five years and be worth dollar 3, 200 at the end of the time. Prepare the entry to record one year's depreciation expense of dollar 4, 560 for the equipment as of December 31, 2015. (f no entry is required for a transaction/event, select "No journal entry required" in the first account field.)