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Adjustment for Depreciation The estimated amount of depreciation on equipment for the current year is $1,730. Journalize the adjusting entry to record the depreciation. If an amount box does not require an entry, leave it blank. Depreciation Expense 1,730 Accumulated Depreciation Equipment Feedback Check My Work Depreciation expense is the allocation of a fixed asset's cost over the period used. The fixed asset account is not touched or decreased when recording the expense. Check My Work ( Previous Previous Next >