SE$3-4.$ ?Adjusting Entry for Depreciation Cowley Company just completed its first year of operations. The December $31$ ?equipment account has a balance of $$20,000.$ ?There is no balance in the Accumulated Depreciation$-$Equipment account or in the Depreciation Expense account. The accountant estimates the yearly equipment depreciation to be $$5,000.$ ?Prepare the required adjusting entry to record the yearly depreciation for equipment.