At the end of its first year, a tabular summary of transactions for Cullumber Company before adjustments include the following selected account information.

Depreciation for the year is estimated to be $$3,520.$ Record the adjustment for depreciation in the tabular sumate adjusted balance in each account.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses require a negative sign or parentheses.

Increases in Accumulated Depreciation require a negative sign or parentheses.