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At December 31, the unadjusted trail balance of H&R tacks reports Equipment of 33,500 and zero balances in Accumulated depreciation --equipment and depreciation expense. depreciation

At December 31, the unadjusted trail balance of H&R tacks reports Equipment of 33,500 and zero balances in Accumulated depreciation --equipment and depreciation expense. depreciation for the period is estimated to be $6,700

prepare the adjusting journal entry on December 31.

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