Instructions Chart of Accounts Journal Instructions The estimated amount of depreciation on equipment for the current year is $6,115. Journalize the adjusting entry to record the depreciation. Refer to the chart of accounts for the exact wording of the account nltles. CNOW journals do not use ineu for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically endent a credit entry when a credit amount is entered. JOURNAL ACCOUNTING EQUATIO DATE POST RER DERIT DESCRIPTION Adjusting Entries CREDIT ASSETS LIARIES 2 1