At the end of its first year, the trial balance of Crane Company shows Equipment $33,000 and zero balances in Accumulated Depreciation-Equipment and Depreciation Expense. Depreciation for the year is estimated to be $3,790. Prepare the annual adjusting entry for depreciation at December 31. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Post the adjustments to T-accounts. Indicate the balance sheet presentation of the equipment at December 31