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2 At December 31, the unadjusted trial balance of H&R Tacks reports Equipment of $32,000 and zero balances in Accumulated Depreciation and Depreciation Expense. Depreciation for the period is estimated to be $6,400. Required: 1. Prepare the adjusting journal entry on December 31. 2. Prepare the T-accounts for each account, enter the unadjusted balances, post the adjusting journal entry, and report the adjusted balance. oints eBook Print Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the accounts for each account, enter the unadjusted balances, post the adjusting journal entry, and report the adjusted balance Accumulated Depreciation Equipment Depreciation Expense Beg Bal 32,000 6,000 Beg Bal End Bal 32,000 End. Bal 6.000