At the end of its first year, the trial balance of Crane Company shows Equipment $21,000 and zero balances in Accumulated Depreciation-Equipment and Deprediation Depreciation for the year is estimated to be $2,700 (a) Prepare the adjusting entry for depreciation at December 31. (If no entry is required, select No Entry" for the account titles and enter 0 for the amounts. Credit accoun titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec 31 SHOW LIST OF ACCOUNTS LINK TO TE ENTERACTIVE TUTORIAL