how do i fill out these T accounts correctly?

2nd picture is the full question

Depreciation Expense by balance 3,750 Accumulated Depreciation- Equipment by depreciation expense At the end of its first year, the trial balance of Wolowitz Company shows Equipment $30,000 and zero balances in Accumulated Depreciation-Equipment and Depreciation Expense. Depreciation for the year is estimated to be $3.750. Prepare the annual adjusting entry for depreciation at December 31 . (List all debit entries before credit entries, Credit occount titles are automatically indented when the amount is entered. Do not indent manually.)