Sheridan 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 Splish Company on account for $13,900 plus sales tax of $1,775 and shipping costs of $545. May 13 Paid for $460 routine maintenance on the equipment. Dec. 31 Recorded 2025 depreciation on the basis of a 3-year life and estimated salvage value of $6,470. Prepare the necessary entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit entries.)