Need help with B

Presented below is information related to equipment owned by Blue Company at December 31, 2025. Blue intends to dispose of the equipment in the coming year. It is expected that the cost of disposal will be $24,400. As of December 31,2025 , the equipment has a remaining useful life of 5years. Prepare the journal entry (if any) to record depreciation expense for 2026. (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 amount is entered. Do not indent manually. List debit entry before credit entry.)