Presented below is information related to equipment owned by Crane Company at December 31,2025. Crane intends to dispose of the equipment in the coming year. It is expected that the cost of disposal will be $20,250. As of December 31. 202.5, the equipment has a remaining useful life of 4 years. Prepare the joumal entry (if any) to record depreciation expense for 2026. (If no entry is required, select "No entry" for the occount titles and enter 0 for the amounts. Credit account titles are outomatically indented when amount is entered. Do not indent manually. List debit entry before credit entry)