At December $31$ of the current year, Crane Corporation had a number of items that were not reflected in its accounting records. Maintenance and repair costs of $$976$ were incurred but not paid. Utilities costing $$312$ were used but not paid, and use of a warehouse space worth $$2,432$ was provided to a tenant who had not been billed as of the end of the month.

Record the required adjusting entries related to these events. $($Credit account titles are automatically indented when the amoun is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

Dec. $31$

Accumulated Depreciation$-$Equipment

$($To record maintenance and repairs costs$)$

Dec. $31$

$($To record utilities$)$