The adjusted trial balance for Rowdy Profits Corporation reports that its equipment cost $220,000. For the current year, the compar has recorded $26,400 of depreciation, which brings the total depreciation to date to $132,000. Required: Using the headings shown above, indicate the location and amounts that would be used to report the three items on the company's balance sheet and income statement. Complete this question by entering your answers in the tabs below. Using the headings shown above, indicate the location and amounts that would be used to report the three items on the company's balance sheet. (Any deduction should be entered with a minus sign.)