Indicate what impact the following adjustments have $on$ the accounting equation: Assets $=$ Liabilities $+$ Equity $(assume$ normal balances$).$ For Example $(-$assets $or+$assets$)$

Impact $1$

Impact $2$

$A.$

Unearned Fees adjusted from $$7,000to$ $$5,000$

Liabilities

$+$Equity

$B.$

Recorded depreciation expense $of$ $$12,000$

Blank $3$

Blank $4$

$C.$

Prepaid Insurance adjusted from $$18,500to$ $$6,300$

Blank $5$

Blank $6$

$D.$

Supplies account balance $$500,$ actual count $$220$

Blank $7$

Blank $8$