Adjustment for Depreciation 3. Before Adjustment Equip. Acc. Dep., Equip. Dep. Exp., Equip. 10,200 1,000 Given: At year end, depreciation on Equipment is $700. a. Which of these three T accounts is not affected? b. Which account is a contra-asset? c. Draw a transaction analysis box for this adjustment. d. What will be the balance of these three accounts on the adjusted trial balance