TJ Maxx a merchandise store that sells discounted clothing merchandise, began operations on January 1, 2020. On December 31, 2020, TJ Maxx purchased equipment for $200000 to be used in its operations. TJ Maxx elects to use straight-line depreciation for the equipment. The adjusting entry necessary for the year ended December 31, 2020 includes a debit to what account and what amount And a credit to what account and what amount