Ithe thitoweng tisince The following information applies to the questions displayed below] Wiater Company operates a small manulacturing facilly. On January 1,2021, an asset account for the company showed the following balances: During the first week of January 202t, the following cash expenditures were incuired for repaliss and maintenance: Poutinewaintenanceandmpairsontheequigentrefoneverhauloftheequipentthatisprovedefficiency52,25028,009 The equipment is being depreclated on a straight-ine basis over an estimated life of 20 years with a $14,000 estimated residual value. The annual accounting period ends on December 31 . Required: 1. Incicate the effects (accounts; amounts, and + for increase and - for decrease) of the 2021 adjustment for depreciation of the manufacturing equipment, assuming no change in the estimated life or residual value. (Do not round intermediate calculations. Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.)