Wiater Company operates a small manufacturing facility. On January 1,2020 , an asset account for the company showed the following balances: During the first week of January 2020 , the following expenditures were incurred for repairs and maintenance: The equipment is being depreciated on a straight-line basis over an estimated life of fifteen years with a $10,100 estimated residual value. The annual accounting period ends on December 31. Required: 1. Prepare the adjusting journal entry that would have been made at the end of 2019 for depreciation on the manufacturing equipment. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)