Sandhill Company uses the straight$-$line method of depreciation. The company's fiscal year end is December $31.$ The following transactions occurred during $2025.$

Jan. $1$ Purchased equipment from the Tamarisk Company on account for $$12,300$ plus sales tax of $$1,375$ and shipping costs of $$385.$

May $13$ Paid for $$300$ routine maintenance on the equipment.

Dec. $31$ Recorded $2025$ depreciation on the basis of a $3-$year life and estimated salvage value of $$5,510.$

Prepare the necessary entries. $($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 the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Date Account Titles and Explanation

Debit

Credit