Please mention accounting title as precise as possible

On June 1, 2024, Pina Opportunity Ltd. ("PO") purchased a piece of equipment for $31,680. At the time, management determined that the equipment would have a residual value of $3,600 at the end of its six-year life. PO has a December 31 year end and uses the straight-line depreciation method. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when the amount ifentered. 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.) Question 3 of 6 Date Account Titles and Explanation Debit Credit