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, 53,100. The Accumulated Depreciation - Equipment uradjusted balance as of December 31 is $6.200. Adjustment Type: Depreciation Expense. Equipment Accumulated Depreciation - Equipment Used prepaid insurance of $1,080. The Prepaid Insurance unadjusted balance as of December 31 is $11,600. Adjustment Type: Accrual Insurance Expense Prepaid Insurance Dec al