Bramble Inc. owns the following long-lived assets: Asset Vehicles Equipment Date Purchased Jan. 1.2020 July 1, 2021 Cost $33.300 17,450 Estimated Useful Life 3 years 5 years (a) Prepare depreciation adjusting entries for each asset for the year ended December 31, 2021, assuming the company uses straight-line depreciation and adjusts its accounts annually. (List all debit entries before credit entries. 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 for the amounts. Record journal entries in the order presented in the problem.)