Presented below is information related to equipment owned by Bonita Comparry at December 31, 2025. Bonita intends to dispose of the equipment in the coming year, It is expected that the cost of disposal will be $21,800. As of December 31,2025 , the equipment has a remaining useful life of 4 years. Prepare the journal entry (if any) to record depreciation expense for 2026 . (If no entry is required, select "No entry" for the account titfes 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.)