Required information E9.18 (Static) (Supplement 98) Determining Financial Statement Effects of a Change in Estimate (LO 9. S2] [The following information applies to the questions displayod below? Wiater Company operates a small manufacturing facility. On January 1, 2021, an asset account for the company showed the following balances Equipanst NecumalatedDepreciation(beqinaingoftheyear)100,000166,000 During the first week of January 2021, the following cash expenditures were incunced for fepairs and maintenance: The equipment is being depreciated on a straight-ine basis over an estimated lfe of th years with a 510.000 estimated residual value. The annual accounting period ends on December 31. E9.18 (Static) Part 1 Pequired: 1. Indicate the effects (occounts, amounts, and + for increase and - for decrease) of the 2021 acfustment for deprecintion of the manulecturing equipment, assuming no change in the estimated lfe ef residual value. (Bo not round latermediate calculations. Enter any decreases to Assets, Liabinties, of Stockholders' Fquity with a minus sign!)