Prepare the end$-$of$-$period adjusting entries for the current fiscal year for Newhouse Realty.

Selected account balances before adjustment for Newhouse Realty at March $31,$ the end of the current fiscal year, are as follows:

$\backslash$table$[[,$Debits,Credits$],[$Accounts Receivable,$$80,000,],[$Equipment$,150,000,],[$Accumulated Depreciation,,$$28,000$