Before Adjustment

Given: At year end, depreciation on Equipment is $700.
a. Which of these three T accounts is not affected?
b. Which account is a contra-asset?
c. Draw a transaction analysis box for this adjustment.
d. What will be the balance of these three accounts on the adjusted trialbalance?

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Equip Acc. Dep., Equip. Dep. Exp., Equip. เผา 1,000 10,200