Instructions Chart of Accounts Journal x Instructions The estimated amount of depreciation on equipment for the current year is 86.476. Journalize the aditiegetry to record the depreciation. Putor to the chart of accounts for exact wouling or the account No. CHOW Journals do not use is for journal explorations. Every Nne on a poumal page is used for dobit or credit oneres. NOW foumals wir automatically indent a credit entry when a cruel amount is enteret Instructions Chart of Accounts Th General Ledger Jo pw ex ASSETS a REVENUE 41 Fees Eamed 11 Cash 12 Accounts Receivable 13 Supplies 14 Prepaid Insurance 15 Land 16 Equipment 17 Accumulated Depreciation Equipment EXPENSES 51 Advertising Expense 52 Insurance Expense 53 Rent Expense 54 Salary Expense 55 Supplies Expense 56 Utilities Expense 57 Depreciation Expense 59 Miscellaneous Expense LIABILITIES 21 Accounts Payable 22 Uneamed Fees 23 Salaries Payable 24 Taxes Payable Journal Journalize the dusting entry to record the depreciation on December 31. Peler is the chart of accounts for the exact wording of the accountables CNOW journals do not want fons for Journal explanations. Every Ane on a journal page is used for dobit or credit entrus. CNOW Jumale will automatically inderit a crudit entry when a credit amount is enteroc. HE 10 JOURNAL ACCOUNTING EQUATION DATE ROST, RER DERIT CREDIT LABUTES LOUITY 1 DESCRIPTION Adjusting Entries 2 1