. 24 f 1. Depreciation on the equipment for 2014 is $1,300. Account Titles Debit Credit 231/2014 Depreciation Expense 1,300 Accumulated Depreciation - Equipment 1,300 2. New Slang Pest Control borrowed $20,000 by signing a 10%, one-year note on July 1, Cash ferest Expense 1,000 Interest Payable 2210001 1920,00010% (6/12) $1,0001 20) 195 11 19:35/10 835 ADENO