DeeDee uses the DDB method to depreciate office equipment. No office equipment was added during 2019. It is estimated that the office equipment has a useful life of 20 years with a salvage value of $4,000. Prior depreciation was correctly calculated based on period of time held.

Unadjusted Trial Balance:

Office Equipment 250,000(DR)

Accumulated Depreciation - Office Equipment 25,000 (CR)

What is the adjusting journal entry?