Wiater Company operates a small manufacturing facility. On January 1, 2013, an asset account for the company showed the following balances: During the first week of January 2013, the following expenditures were incurred for repairs and maintenance: 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 December 31. Required: Indicate the effects (accounts, amounts, and + for increase and - for decrease) of the following two items on the accounting equation, using the headings shown below. (Enter all amounts as positive values.) The adjustment for depreciation made at the end of 2012. The two expenditures for repairs and maintenance during January 2013