The tral balance for Greenway Corporation appears as follows: Greenway Corporation Trial Balance December 31.2014 24 Cash $300 500 60 140 4,000 Equipment Accumulated Depreciation, Equipment Accounts Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense $800 300 1,000 1,400 3,000 1,000 500 $6,500 $6,500 If, on December 31,2014 , the insurance still unexpired amounted to $10, the adjusting entry would contain a debit to the account and a credit to the account for $ If the estimated depreciation for equipment for the period was $800, the adjusting entry would contain a debit to the account and a credit to the account