The trial balance for Greeley Corporation appears as follows: Greeley Corporation Trial Balance December 31, 2010 Cash $ 300 Accounts Receivable 500 Prepaid Insurance 60 Supplies 140 Office Equipment 4,000 Accumulated Depreciation, Office Equipment $ 800 Accounts Payable 300 Common Stock 1,000 Retained Earnings 1,400 Service Revenue 3,000 Salaries Expense 1,000 Rent Expense 500 0 $6,500 $6,500 If the estimated depreciation for office equipment were $800, the adjusting entry would contain a