Kathleen Cole Inc. acquired the following assets in January of $2023.$

Equipment, estimated useful life, $5$ years; salvage value, $$15,000$ $$525,000$

Building, estimated useful life, $30$ years; no salvage value

$$693,000$

The equipment has been depreciated using the sum$-$of$-$the$-$years'$-$digits method for the first $3$ years for financial reporting purposes. In $2026,$ the company decided to change the method of computing depreciation to the straight$-$line method for the equipment, but no change was made in the estimated useful life or salvage value. It was also decided to change the total estimated useful life of the building from $30$ years to $40$ years, with no change in the estimated salvage value. The building is depreciated on the straight$-$line method.

$($a$)$

Prepare the general journal entry to record depreciation expense for the equipment in $2026.($Round answers to $0$ decimal places, e$.$g$.125.$ 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 O for the amounts. List debit entry before credit entry.$)$