The unadjusted tr ial balance for Pina Colada Corp. appears as follows:

Cash

Pina Colada Co$,$p$.$

Trial Balance

December $31,2025$

Accounts Receivable

Prepaid Insurance

Supplies

Equipment

Accumulated Depreciation $-$ Equipment

Accounts Payable

Common Stock

Retained Earnings

Service Revenue

Salaries and Wages Expense

Rent Expense

$$310$

$543$

$85$

$187$

$4160$

$$620$

$399$

$1250$

$1460$

$3116$

$1040$

$520$

$$6845$ $$6845$

If the estimated depreciation for equipment is $$624,$ the adjusting entry would include a

$0$ debit to Accumulated Depreciation $-$ Equipment for $$624.$

$0$ credit to Accumulated Depreciation $-$ Equipment for $$624.$

$0$ credit to Depreciation Expense for $$624.$