Winter Company operates a small manufacturing facility. On January 1, 2018, an asset account for the company showed the following balances: $160.000 Meevaated Depreciation (beginning of the year) 100.000 During the first week of January 2018, the following cash expenditures were incurred for repairs and maintenance Botinetenance and repair the n Hajor overhaul of the equipent that improved efficiency 51,850 24,000 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 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 any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign. Do not found intermediate calculations.) 1. The dustment for den Winter Company operates a small manufacturing facility. On January 1, 2018, an asset account for the company showed the following balances: $160.000 Meevaated Depreciation (beginning of the year) 100.000 During the first week of January 2018, the following cash expenditures were incurred for repairs and maintenance Botinetenance and repair the n Hajor overhaul of the equipent that improved efficiency 51,850 24,000 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 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 any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign. Do not found intermediate calculations.) 1. The dustment for den