1 Winter Company operates a small manufacturing facility. On January 2021, an asset account for the company doloring balances Equipment $ 110,000 Accumulated Depreciation (beginning of the year) 143,500 During the first week of January 2021, the following cash expenditures were incurred for repairs and maintenance: Routine maintenance and repairs on the equipment $ 3,150 Mejor overhaul of the went that improved efficiency 37,000 The equipment is being deprecated on a straight line beste over an estimated We of 20 years with a $23.000 estimated residual value. The annual accounting period ends on December 31 Required: Indicate the effects (accounts amounts, and for increase and for decrease of the following lwoffers on the accounting equation using the headings shown below (Enter any decreases to Assets, Liabilities or Stockholder's Equity with a minus sign) 1. The adjustment for depreciation made last year at the end of 2020 2. The two expenditures for repairs and maintenance during January 2021 Annet 2000 Stockholder 2021 2021