At December 31, the unadjusted trial balance of H&R Tacks reports Supplies of $28, 500 and zero balances in Accumulated Depriciation -Equipment and Depreciation Expense. Depreciation for the period is estimated to be $5, 700. Prepare the adjusting journal entry on December 31. (If no entry is required for a transaction/event. select "No Journal Entry Required" in the first account field.) Prepare the T-accounts for each account, enter the unadjusted balances, post the adjusting journal entry, and report the adjusted balance