Prepare the journal entry $($if any$)$ to record depreciation expense for $2026.($If no entry is required, select $"$No entry account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is not indent manually. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit

Recovery of Loss from Impairment

Presented below is information related to equipment owned by Windsor Company at December $31,2025.$

$\backslash$table$[[$Cost$,$$$9,720,000$