I am preparing an adjusted trial balance and I have almost gotten my debits to equal my credits. I need to figure out how much to debit the equipment and how much to credit the accumulated depreciaton. To give you an idea of the gap between the two, my debits thus far are 57,900 and my credits are 117, 900. The unadjusted bits that need to be adjusted are: equipment 75,000, accumulated depreciation 10,000, and depreciation expense 0. The adusting entry indicates that depreciaton expense gets debited 5,000 and accumulated depreciaton gets credited 5,000.