Question

view transaction list
journal entry worksheet
annual depreciation on the equipment is $13,871.
note: enter debits before credits.
transaction general journal debit credit
c

Explanation:

Step1: Identify accounts affected

Depreciation expense is debited and accumulated - depreciation (a contra - asset account) is credited.

Step2: Record the journal entry

Debit Depreciation Expense - Equipment $13,871; Credit Accumulated Depreciation - Equipment $13,871.

Answer:

Transaction	General Journal	Debit	Credit
C	Accumulated Depreciation - Equipment		$13,871