The following is a partial unadjusted Trail Balance.

Bravo Unlimited
Unadjusted Trial Balance (partial)
1/31/16
Accounts	Debit	Credit
Equipment	$21,000
Accumulated Depreciation, Equipment		$8,400
Building	168,000
Accumulated Depreciation, Building		16,800

Equipment has a 10 year life without salvage value. It has been in use for four years. The building has a 40 year life without salvage value and has been in use for four years. Both are depreciated on a straight-line basis. Use this information to prepare the compound General Journal entry (without explanation) for the required end of the month adjustments. If no entry is required then write "No Entry Required."