The estimated amount of depreciation on equipment for the current year is $8,200. Joumalize the adjusting entry to record the depreciation. Refer to the Chart of Accounts for exact wording of account titles. Chart of Accounts 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Supplies EXPENSES 14 Prepaid Insurance 51 Advertising Expense 15 Land 52 Insurance Expense 16 Equipment 53 Rent Expense 17 Accumulated Depreciation-Equipment 54 Salary Expense 55 Supplies Expense LIABILITTES 56 Utilities Expense 21 Accounts Payable 57 Depreciation Expense 22 Unearned Fees 59 Miscellaneous Expense 23 Salaries Payable 24 Taxes Payable EQUITY 31 Common Stock 32. Retained Earnings 33 Dividends pacti JOURANA