At the end of its first year, the trial balance of Blossom Company shows Equipment $26,840 and zero balances in Accumulated Depreciation-Equipment and Depreciation Expense. Depreciation for the year is estimated to be $3,355. Prepare the annual adjusting entry for depreciation at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Dec. 31 eTextbook and Media List of Accounts Post the adjustments to T-accounts. (Post entries in the order of journal entries presented in the previous part) Depreciation Expense Accumulated Depreciation Equipment