Sunland 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 Bramble Company on account for $$11,900$ plus sales tax of $$1,275$ and shipping costs

of $$345.$

May $13$ Paid for $$260$ routine maintenance on the equipment.

Dec. $31$ Recorded $2025$ depreciation on the basis of a $3-$year life and estimated salvage value of $$5,270.$

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