Consider the following situations for Betterton Welding Services:

$($Click the icon to view the situations.$)$

Journalize the adjusting entry needed on December $31$ for each situation. Use the letters to label the journal entries. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

a$.$ Depreciation for the current year includes Equipment, $$2,100.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[($a$)$ Dec. $31,,,],[,,,],[,,,],[,,,]]$