I need help with part D please!

On July 1,2022, Wildhorse Co. purchased new equipment for $97,600. Its estimated useful life was 7 vears with a $12,200 salvage value. On January 1.2025 , the company estimated that the equipment's remaining useful life was 10 years, with a revised salvage value of $6,100. (a) Your answer is correct. Prepare the journal entry to record depreciation on December 31, 2022. (List debit entry before credit entry. Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts.) enter ofor the amounts.) Compute the revised annual depreciation on December 31, 2025. Revised annual depreciation Prepare the journal entry to record depreciation on December 31, 2025. (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)