BE4-5 At the end of its first year, a tabular summary of transactions for Rayburn Company before adjustments include the following selected account information. Assets Liabilities Stockholders' Equity Equipment- Accumulated Depreciation Equipment Com StockRe Exp(DepreciationDiv. Bal 22,000 Depreciation for the year is estimated to be S2,750. Record the adjustment for depreciation in the tabular summary and indicate the adjusted balance in each account