The year-end trial balance for Garnet & Gold Corporation appears as follows: Garnet & Gold Corporation Trial Balance December 31 Debit Credit Cash $ 300 Accounts Receivable 500 Prepaid Insurance 60 Supplies 140 Equipment 4,000 Accumulated Depreciation, Equipment Unearned Revenues $ 800 300 Common Stock Retained Earnings Service Revenue 1,000 1,400 3,000 Salaries and Wages Expense 1,000 Rent Expense 500 $ 6.500 $ 6,500 If the current year depreciation on the equipment were $400, the company should record an adjusting entry that