59 3 For this adjusting journal entry for December 31, 2020, select the amount and the accounts to debit and credit. Rogers Inc. purchased equipment costing $48,000 on January 1, 2019. Monthly depreciation is $400. Amount Debit Credit $4,800 Equipment [] For this adjusting journal entry for December 31, 2020, select the amount and the accounts to debit and credit. Rogers Inc. has three employees who each earn $120 per day. At December 31, four days' salaries have been earned but not paid. Amount [] Debit Credit [] []