Determine the account and amount to be debited and the account and amount to be credited for the following adjustment. Equipment purchased for $64,000 on January 3, 2019, has an estimated life of 6 years and an estimated salvage value of $5,700. The firm uses the straight-line method of depreciation. Determine the adjustment for the month ended January 31, 2019. (Round your answers to 2 decimal places.)

Journal entry worksheet

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
Jan 31, 2019