confused on part B..... T chart

Brief Exercise 4-5 (Part Level Submission) At the end of its first year, the trial balance of Rayburn Company shows Equipment $22,000 and zero balances in Accumulated Depreciation-Equipment and Depreciation Expense. Depreciation for the year is estimated to be $2,750 Your answer is correct. is required select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the Entry Prepare the adjusting entry for depreciation at December 31. (If no entry amount is entered. Do not indent manually or the Date Account Titles and Explanation Debit Credit Dec. 31 Expense 2750 Accumulated Depreciation-Equipr 2750 SHOW LIST OF A CCOUNTS SHOW ANSWER LINK TO TEXT Attempts 1 of 3 used Post the adjustments to T-accounts. (Post entries in the order of journal entries presented in the previous part.) Equipment Attempts: o of 3 used SAVE FOR LATER SUBMIT ANSWER SUBMIT