Blossom Company uses the straight$-$line method of depreciation. The company's fiscal year end is December $31.$ The following transactions occurred during $2025.$

Jan. $1$

Purchased equipment from the Bridgeport Company on account for $$14,900$ plus sales tax of $$2,025$ and shipping costs of $$645.$

May $13$ Paid for $$560$ routine maintenance on the equipment.

Dec. $31$ Recorded $2025$ depreciation on the basis of a $3-$year life and estimated salvage value of $$7,070.$

Prepare the necessary entries. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$