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Depreciation on an Office Building Is $2,800

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Depreciation on an office building is $2,800. The adjusting entry on December 31 would be:  Date  Description  Post. Ref.  Debit  Credit \begin{array} { | c | c | c | c | c | } \hline \text { Date } & \text { Description } & \text { Post. Ref. } & \text { Debit } & \text { Credit } \\\hline & & & & \\\hline & & & & \\\hline\end{array}

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