OURCES Brief Exercise 4-5 At the end of its first year, a tabular summary of transactions for Whispering Winds Corp. before adjustments include the following selected account information. ment esStockholders' Equity Assets = Liabilities + Accumulated Com Stock + Rev. (Depreciation) Div Exp = Equipment-Depreciation-Equipment Bal. 23,600 y Study Depreciation for the year is estimated to be $2,950. Record the adjustment for depreciation in the tabular summary and indicate the adjusted balance in each account. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities + Stockholders' Equity Accumulated Depreciation- Exp. Com Stock Div. Rev - (Depreciation) EquipmentEquipment 23,600 Bal. Dec. 31 Adj. Bal. Click if you would like to Show Work for this question: Open Show Work INTERACTIVE TUTORIAL LINK TO TEXT