DogMart Company records depreciation for equipment. Depreciation for the period ending December 31 is $3,310 for office equipment and $6,700 for production equipment. Required: Prepare the two entries to record the depreciation. Refer to the Chart of Accounts for exact wording of account titles. CHART OF ACCOUNTS DogMart Company General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Supplies EXPENSES 14 Prepaid Insurance 51 Advertising Expense 16 Office Equipment 52 Insurance Expense 17 Accumulated Depreciation Office Equipment 53 Interest Expense 18 Production Equipment 19 Accumulated Depreciation-Production Equipment 54 Salary Expense 55 Supplies Expense 56 Utilities Expense LIABILITIES 57 Depreciation Expense-Office Equipment 58 Depreciation Expense-Production Equipment 21 Accounts Payable 22 Notes Davable 59 Miscellaneous Fynence 13 Supplies EXPENSES 14 Prepaid Insurance 51 Advertising Expense 16 Office Equipment 52 Insurance Expense 17 Accumulated Depreciation Office Equipment 53 Interest Expense 18 Production Equipment 54 Salary Expense 19 Accumulated Depreciation-Production Equipment 55 Supplies Expense 56 Utilities Expense LIABILITIES 57 Depreciation Expense-Office Equipment 58 Depreciation Expense-Production Equipment 21 Accounts Payable 22 Notes Payable 59 Miscellaneous Expense 23 Unearned Fees 24 Salary Payable 25 Interest Payable EQUITY 31 Common Stock 19 Accumulated Depreciation-Production Equipment 55 Supplies Expense 56 Utilities Expense LIABILITIES 57 Depreciation Expense-Office Equipment 58 Depreciation Expense-Production Equipment 21 Accounts Payable 22 Notes Payable 59 Miscellaneous Expense 23 Unearned Fees 24 Salary Payable 25 Interest Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Prepare the two entries to record the depreciation on December 31. Refer to the Chart of Accounts for exact wording of account titles. JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS 1 3 4