Brief Exercise 4-5 (Part Level Submission) At the end of its first year, the trial balance of Oriole Company shows Equipment $22,600 and zero balances in Accumulated Depreciation-Equipment and Depreciation Expense. Depreciation for the year is estimated to be $3,200 (b) Your answer is partially correct. Try again Post the adjustments to T-accounts. (Post entries in the order of journal entries presented in the previous part.) Depreciation Expense 12/31 3200 IT 12/31 3200 Accumulated Depreciation-Equipment 12/31 3200 12/31 3200