son ACT ure I https//act.pear activity/0/4/1 PART 4: Adjusting Entries ecord the adjusting entries for the month of December. Explanations are not required. Refer to he Chart of Accounts for account titles. Date Accounts Debit Credit Dec. 15 1000 Depreciation in the amount of $100 was recorded on the furniture. Accounts Debit Credit Date