Presented below is information related to equipment owned by Novak Company at December 31,2025 . Novak intends to dispose of the equipment in the coming year. It is expected that the cost of disposal will be $25,000. 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 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.)