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Remaining Time: 59 minutes, 33 seconds. Question Completion Status: Equipment was purchased on June 1. The annual depreciation on the equipment is $ 8,400. At December 31 of the same year the company would record the adjusting entry for depreciation as: Depreciation Expense 8,400 Dr. & Accumulated Depreciation - Equipment 8,400 C OA Depreciation Expense 700 Dr. & Equipment 700 C Depreciation Expense 4.900 Dr & Accumulated Depreciation Equipment 4,900 Cr oc Accumulated Depreciation - Equipment 8.400 Dr & Depreciation Expense 8.400 C OD