Presented below is information for equipment owned by Bramble Company at December $31,2025$:

Cost

$$10,640,000$

Accumulated depreciation to date

$1,216,000$

Expected future net cash flows

$7,600,000$

Fairvalue

$5,168,000$

Assume that Bramble will continue to use this asset in the future. As of December $31,2025,$ ?the equipment has a remaininguseful life of $4$ ?years.

$($a$)$

$(b)$

Date Account Titles and Explanation

Debit

Credit

DeC. $31$