Current Attempt in Progress

Cullumber 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 Oriole Company on account for $$13,100$ plus sales tax of $$1,575$ and shipping costs of $$465.$

May $13$ Paid for $$380$ routine maintenance on the equipment.

Dec. $31$ Recorded $2025$ depreciation on the basis of a $3-$year life and estimated salvage value of $$5,990.$

Prepare the necessary entries. $($If no entry is required, select $"$No Entry" for the account titles and enter O 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.$)$