DogMart Company records depreciation for equipment. Depreciation for the period ending December 31 is $2,840 for office equipment and $6,910 for production equipment. Required: Prepare the two entries to record the depreciation. Refer to the Chart of Accounts for exact wording of account titles.

The journal entries are shown below:

Explanation:

According to the scenario, the journal entry for the given data are as follows:

For Office equipment

Dec. 31 Depreciation for office equipment A/c Dr $2,840

To Accumulated depreciation for office equipment A/c $2,840

(Being the depreciation expense for office equipment is recorded))

For Production equipment

Dec. 31 Depreciation for production equipment A/c Dr $6,910

To Accumulated depreciation for production equipment A/c $6,910

(Being the depreciation expense for production equipment is recorded))