Hulme Company operates a small manufacturing facility as a supplement to its regular service activities. At the beginning of the current year, an asset account for the company showed the following balances Manufacturing equipment Accunulated depreciation through the end of last year 5130,400 63, eve During the current yeor, the following expenditures were incurred for the equipment Major overhavl of the equigotht on January 2 the current year that ingroved efficlessy Routine repalis on the equipnent The equipment is being ciepreciated on a straight-line basis over an estimated life of 16 years with a 520,000 estimated residual value. The annual accounting period ends on Decembet 31 Required: Indicate the effects of the following on the accounting equation Note: Enter decreases to account categories as negative amounts and do not round your intermediate calculations. 1. The adjustment for depreciation at the end of last year 2. The two expenditures during the current year for (0) the mojor overthoul of the equipment and (0) repairs and maintenance