Adjustment for Depreciation Before Adjustment 3. Dep. Exp., Equip. Equip. 10,600 Acc. Dep., Equip 500 Given: At year end, depreciation on Equipment is $1,300. a. Which of these three T accounts is not affected? b. Which account is a contra-asset? c. Complete a transaction analysis box for this adjustment. d. What will be the balance of these three accounts on the adjusted trial balance