Swifty Inc. owns the following long$-$lived assets:

$\backslash$table$[[$Asset$,$Date Purchased,Cost,Estimated Useful Life$],[$Vehicles$,$Jan. $1,2023,$$$24,660,3$ years$],[$Equipment$,$July $1,2024,14,300,5$ years$]]$

$($a$)$

Prepare depreciation adjusting entries for each asset for the year ended December $31,2024,$ assuming the company uses straight$-$line depreciation and adjusts its accounts annually. $($Credit account titles are automatically indented when amount entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[$Dec$.31],[,($To record Accumulated depreciation of vehicles$),,],[$Dec$.31,,,]]$