11. The Equipment and Accumulated Depreciation accounts had balances of $90,100 and $65,300 on December 31, and the depreciation of equipment for the year amounted to $5,000. a. Depreciation Expense 24,800 Accumulated Depreciation 24,800 b. Depreciation Expense 60,300 Accumulated Depreciation 60,300 c. Depreciation Expense 5,000 Accumulated Depreciation 5,000 d. Depreciation Expense 65,300 Accumulated Depreciation 65,300 e. Depreciation Expense 5,000 Equipment 5,000

12. The Wages Expense account had a balance of $63,000 on December 31 and accrued unpaid wages on that date amounted to $3,000. a. Wages Expense 3,000 Cash 3,000 b. Wages Expense 60,000 Wages Payable 60,000 c. Wages Expense 63,000 Wages Payable 63,000 d. Wages Expense 3,000 Wages Payable 3,000 e. Wages Expense 66,000 Wages Payable 66,000