Company \\( A \\) has a fixed asset with an original cost of \\( \\$ 300,000 \\), a residual value of \\( \\$ 25,000 \\) and a useful life of 10 years. The company also has land with an original cost of \\( \\$ 1,000,000 \\). Under the straight-line method, the journal entry to record the annual depreciation expense is