At the end of its first year, a tabular summary of transactions for Crane Company before adjustments include the following selected account information. Depreciation for the year is estimated to be $3,300. Record the adjustment for depreciation in the tabular summary and indicate the 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. Bal. Dec. 31 Assets Equipment Accum. Depr.-Equip. 26,400 0 0 Liabilities Com. Stock Adj. Bal. 3300 0 0 0