Prepare the journal entry to record depreciation on December $31,2025.($List debit entry before credit entry. Credit account

titles are automatically indented when 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.$)$

Account Titles and Explanation

Debit

Credit

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List of Accounts

Compute the balance in Accumulated Depreciation$-$Equipment for this equipment after depreciation expense has been recorded

on December $31,2025.$