Jan. 1 Purchased equipment from the Bramble Company on account for $11,900 plus sales tax of $1,275 and shipping costs of $345. May 13 Paid for $260 routine maintenance on the equipment. Dec. 31 Recorded 2025 depreciation on the basis of a 3-year life and estimated salvage value of $5,270. 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.)