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For each separate case, record an adjusting entry (if necessary). a. Barga Company purchases $33,000 of equipment on January 1. The equipment is expected to last five years and be worth $4,600 at the end of that time. b. Welch Company purchases $11,300 of land on January 1. The land is expected to last forever. Prepare the entries to record one year's depreciation expense of $5,680 for the equipment and what depreciation adjustment, if any, should be made with respect to the Land account as of December 31? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the depreciation adjustment on equipment on December 31. Prepare the entries to record one year's depreciation expense of $5,680 for the equipment and what depreciation adjustment, if any, should be made with respect to the Land account as of December 31? (If no entry is required for a transaction/event, select "No ournal entry required" in the first account field.) View transaction list Journal entry worksheet Record depreciation adjustment on land, if any. Note: Enter debits before credits. Transaction General Journal b. Debit Credit