Dogmart company records depreciation for equipment. depreciation for the period ending december 31 is $1,400 for office equipment and $2,650 for production equipment. prepare the two entries to record the depreciation.

December 31 (office equipment depreciation expense)

Dec. 31 (production equipment depreciation expense)

Explanation:

Since depreciation is an expense and it increases, it should be debited.

Since accumulated depreciation is a contra asset account and it increases, it should be credited.

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