not sure how to go about doing thia

At the end of its first year, the trial balance of Sheridan Company shows Equipment $ 23,300 and zero balances in Accumulated Depreciation-Equipment and Depreciation Expense. Depreciation for the year is estimated to be $2.500 (a 1) Prepare the annual adjusting entry for depreciation at December 31. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Dec. 31 e Textbook and Media List of Accounts