On December $31,2025,$ Sheffield Company acquired a computer from Plato Corporation by issuing a $$573,000\mathrm{.}00$ zero$-$interestbearing note, payable in full on December $31,2029.$ Sheffield Company's credit rating permits it to borrow funds from its several lines of credit at $10\%.$ The computer is expected to have a $5-$year life and a $$70,000$ salvage value.

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Prepare any necessary adjusting entries relative to depreciation $($use straight$-$line$)$ and amortization $($use effective$-$interest method$)$ on December $31,2026.($Round answers to $2$ decimal places, e$.$g$.38,548\mathrm{.}23.$ 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

$\backslash$table$[[$December$],[31,2026]]$

$($To record the depreciation.$)$

SchehtlecuiliotreDisumit Amartiontion

Debit linterest Expense$/$ Credit Discount

Canning kalue

Date on Miotas Payable afliote $q,$

$\frac{12}{31}\frac{?}{25}$

$5$

$5$

$\frac{12}{31}\frac{?}{26}q,$

$\frac{12}{31}\frac{?}{27}q,q,$

$\frac{12}{31}\frac{?}{23}q,q,$

$\frac{12}{31}\frac{?}{29}q,$