Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid or Accrual. Calculate the adjusted balance and use a Bal. post reference to show the ending balance of each account. Depreciation for the current year includes Equipment, $4,290. The Accumulated Depreciation - Equipment unadjusted balance as of December 31 is $9,300 Adjustment Type Depreciation Expense - Equipment Accumulated Depreciation - Equipment