11730_Word.jpg BE3-3 Wow Advertising Company's trial balance at December 31 shows Supplies 6,700 and Supplies Expense 0. On December 31, there are 1,300 of supplies on hand. Prepare the adjusting entry at December 31 and, using T-accounts, enter the balances in the accounts, post the adjusting entry, and indicate the adjusted balance in each account. BE3-4 At the end of its first year, the trial balance of Zovde Company OAO shows Equip- ment 32,000 and zero balances in Accumulated Depreciation Equipment and Deprecia- tion Expense. Depreciation for the year is estimated to be 6,000. Prepare the adjusting entry for depreciation at December 31, post the adjustments to T-accounts, and indicate the statement of financial position presentation of the equipment at December 31