Prepare the journal entry $($if any$)$ to record depreciation expense for $2026.($If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit

Accumulated Depreciation $-$ Equipment

Recovery of Loss from Impairment