Entity D purchased equipment at a cost of $520,000 in January 2022. As of January 1,2024 , depreciation of $104,000 had beent recorded on this equament Depreciation expense for 2024 is $52,000. Aler the adpustments are recorded and posted on Docember 31 , 2024, what are the balances for the Equipment and Accumulated Depreciation accounts? Equiperent Accumulated Depreciation $520,000$520,000$520,000$364,000$156,000$52,000$84,000$0