Assets Liabilities + Stockholders' Equity Acc Depr.-Equip. = Com. Stock Exp. (Depr.) Equipment + Rev. Div. Bal. 18.480 0 0 Depreciation for the year is estimated to be $ 2,310. Record the adjustment for depreciation in the tabular summary and indicate the adjusted balance in each account. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Accum. Depr.-Equip. Com. Stock Equipment Bal. 18,480 0 Dec. 31 Adj. Bal