pls help me for 2 question 1,2

$1,500 if financial statements are to be prepared on December 31 , the company should make the following adjusting pntry: Debit Equipment, $1,500 Credi Accuimulated Depreciation, $1,500 Debit Depreciation Experse. $1,500, Credit Equipment, 31,500 Credit Deprecation Expense, s1,800, Debit Accumulated Depreciation, 51.600 Deait Depreciabion Expense, 31:s00: Crodit Accumuiafod bopreciation, 51,500 Question 2 The following items are taken from the financial statements of May Co. for the year ending December 31, 2021 : What is the book value of the equipment at December 31,2021 ? $210,000 $238,000 $170,000 $182,000