DogMart Company records depreciation for equipment. Deprecation for the period ending December 31 is $2, 610 for office equipment and $7, 560 for production equipment. Prepare the two entries to record the deprecation. DogMart Company records depreciation for equipment. Deprecation for the period ending December 31 is $2, 610 for office equipment and $7, 560 for production equipment. Prepare the two entries to record the deprecation