pls help with journal entries! will give thumbs up :)

Schmeler Inc acquired 35% of Okuneva Inc for $15,000,000 on January 1,2026 . The total fair value of Okuneva's identifiable net assets was $31,000,000 on that date, and the total book value of those net assets was $23,500,000. The difference between fair value and book value is attributed to a facility that has a remaining useful life of 12 years. During 2026, Okuneva recognized net income of $3,000,000 and paid dividends of $1,200,000, Okuneva had a fair value of $39,000,000 as of December 31,2026 . Prepare the journal entry to record the depreciation adjustment Schmeler will make in 2026 related to its investment in Okuneva? [5 points]