At the end of its first year, the trial balance of Crane Company shows Equipment $22,880 and zero balances in Accumulated Depreciation-Equipment and Depretiation Expense. Depreciation for the year is estimated to be $2,860. (a1) Prepare the annual adjusting entry for depreciation at December 31. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry)