4. 0.66 points Water Company operates a small manufacturing facility. On January 1, 2015. an asset account for the company showed the following balances Equipment Accumulated Depreciation (beginning of the year) 5344.000 212.000 During the first week of January 2015, the following expenditures were incuted for repairs and maintenance $3.550 Routine maintenance and repairs on the equipment Major overhaul of the equipment that improved efficiency The equipment is being deprecated on a straight line basis over an estimated te of 15 years with a $26.000 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 two items on me accounting equation using the headings shown below (Enter any decreases to Assics, Liabilities or Stockholder's Louity with a minus sign. 1. The adjustment for depreciation made last year at the end of 2014 2. The two expenditures for repairs and maintenance during January 2015 Assets Liabetes Stockholders' Equity Item 2014 2015