Wiater Company operates a small manufacturing facility. On Jan. 1,2010, an asset account for the company showed the following balances: Manufacturing equipment $160,000 Accumulated depreciation through2009 $110,000 During the first week of Jan 2010, the following expenditures were incurred for repairs and maintenance: Routine Maintenance and repairs on the equipment $1850 Major overhaul of the equipment that improved efficiency $21,000 The equipment is being depreciated on a straight-line basis over an estimated life of 15 years with a $10,000 estimated residual value. The annual accounting period ends on Dec. 31. Indicate the effects (accounts, amounts, and + or -) of the following two items on the accounting equation, using the headings shown below. 1) The adjusments for depreciation made at the end of 2009. 2) The two expenditures for repairs and maintenace during January 2010. Item Assets + Liabilities + Stockholders' Equity