On December $31,2025,$ before the books were closed, the management and accountants of Windsor Inc. made the following determinations about three pieces of equipment.

Equipment A was purchased January $2,2022.$ It originally cost $$535,000$ and, for depreciation purposes, the straight$-$line method was originally chosen. The asset was originally expected to be useful for $10$ years and have a zero salvage value. In $2025,$ the decision was made to change the depreciation method from straight$-$line to sum$-$of$-$the$-$years'$-$digits, and the estimates relating to useful life and salvage value remained unchanged.

Equipment $B$ was purchased January $3,2021.$ It originally cost $$186,000$ and, for depreciation purposes, the straight$-$line method was chosen. The asset was originally expected to be useful for $15$ years and have a zero residual value. In $2025,$ the decision was made to shorten the total life of this asset to $9$ years and to estimate the residual value at $$3,300.$

Equipment C was purchased January $5,2021.$ The asset's original cost was $$158,900,$ and this amount was entirely expensed in $2021.$ This particular asset has a $10-$year useful life and no residual value. The straight$-$line method was chosen for depreciation purposes.

Additional data:

Income in $2025$ before depreciation expense amounted to $$402,300.$

Depreciation expense on assets other than $A,B,$ and $C$ totaled $$54,500$ in $2025.$

Income in $2024$ was reported at $$372,700.$

Ignore all income tax effects.

$99,400$ shares of common stock were outstanding in $2024$ and $2025.$

$($a$)$

Prepare all necessary entries in $2025$ to record these determinations.$\text{'}($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 all debit entries before credit entries.$)$

B$.)$ prepare comparative retained earnings statements for Windsor Inc., for $2024$ and $2024.$ The company had retained earnings of $$201,400$ at december $31,2023$