Prepare adjusting entries to record depreciation and accretion expense on December $31,2025.($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 $0$ for the amounts. List all debit entries before credit entries. Round answers to $0$ decimal places, e$.$g$.5,125.)$

Account Titles and Explanation

Debit

Credit

$($To record depreciation$)$

$($To record interest$)$