How can I journalize this?

Im not sure how do enter the 1/4 and the 3/4s

Depreciation for the month: building, $ 4,000; furniture, $ 4,800. One- fourth of depreciation is selling expense, and three- fourths is general expense.

Divide it by 4 to get 1/4th. That's math, not accounting. Once you have that, the balance of it will be general.