Revision of Depreciation decreased to $$12,000$

$\backslash$table$[[$a$.$ Prepare a journal entry to record depreciation expense on the equipment for Year $5.$ Round your answer to the nearest dollar.$],[$General Journal$],[$Dec$.31$ Depreciation Expense $-$ Equipment$],[$Accumulated Depreciation $-$ Equipment$],[$To record depreciation expense.$]]$

b$.$ What is the book value of the equipment at the end of Year $5($after recording the depreciation expense for Year $5)?$

Book Value at year ended December $31,$ Year $5$: $