On November 25,2024 , Cindy's Cookies acquired equipment at a cost of $190,000. Cind/s uses the modified hat - month convention to calculate depreciation expense in the year an asset is purchosed or nold. Cindy has a calendar year accounting period and uses the double-doclining - bolance method to eompute depreciation expersen The equipment thas a residual value of $15,000 and an estimaled useful life of 10 years. What is the joumal enty to fecord the depreciation oxpense for the year anding December 31,2024 ? (Do not round any intermediate calculations. Round your finai answer to the nearest dollar.)