At the end of its first year, the trial balance of Carla Vista Co. shows Equipment $21,800 and zero balances in Accumulated Depreciation—Equipment and Depreciation Expense. Depreciation for the year is estimated to be $4,000. Prepare the adjusting entry for depreciation at December 31. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 enter an account title for the adjusting entry on December 31 enter a debit amount enter a credit amount enter an account title for the adjusting entry on December 31 enter a debit amount enter a credit amount eTextbook and Media List of Accounts Post the adjustments to T-accounts. (Post entries in the order of journal entries presented in the previous part.) Depreciation Expense choose a transaction date enter a debit amount choose a transaction date