Answer:
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))