On December $31,2025,$ Bramble Company acquired a computer from Plato Corporation by issuing a $\backslash (\backslash$$ $548,000\mathrm{.}00\backslash )$ zero$-$interestbearing note, payable in full on December $31,2029.$ Bramble Company's credit rating permits it to borrow funds from its several lines of credit at $\backslash (10\backslash \%\backslash ).$ The computer is expected to have a $5-$year life and a $\backslash (\backslash$$ $64,000\backslash )$ salvage value.

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$($a$)$

$($b$)$

$($c$)$

Prepare any necessary adjusting entries relative to depreciation and amortization on December $31,2027.($Round answers to $2$ decimal places, e$.$g$.\backslash (38,548\mathrm{.}23\backslash ).$ 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

December

$31,2027$

$($To record the depreciation.$)$

December

$31,2027$

$($To amortize the discount.$)$