culver equipment leasing company leased equipment to oriole healthcare system on january 1, 2025, for a four-year period. equal annual payments under the lease are $570000 and are dure on january 1 of each year. the first payment was made on January 1, 2025. the implicit rate of interest contemplated by culver equipment leasing and known to oriole healthcare is 8%. Orioles' incremental borrowing rate is 11%. The equipment on the culver equipment leasing accounting records cost $690000. Assuming that the lease is appropriately recorded as an operating lease and the remaining useful life of the equipment is 6 years, what is the journal entry to record depreciation on December 31, 2025?