Date

Account Titles and Explanation

Debit

Credit

Dec. $31$

Depreciation Expense

Accumulated Depreciation$-$Equipment

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List of Accounts

$(a2)$

Correct Answer $($Used$)$

Post the adjustments to T$-$accounts.

$$ Depreciation Expense

$$

$$

$($a$3)$

Indicate the balance sheet presentation of the equipment at December $31.$

$$ Sandhill Company Partial Balance Sheet

$