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Use This Information to Answer the Following Question If the Estimated Depreciation for Office Equipment Were $200,the Adjusting

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Use this information to answer the following question. The trial balance for Tsung Corporation appears as follows:
Tsung CorporationTrial BalanceDecember 31, 2010 Cash $200 Accounts Receivable 500 Prepaid Insurance 50 Supplies 150 Office Equipment 400 Accumulated Depreciation-Office Equipment $200 Accounts Payable 300 Common Stock 600 Service Revenue Earned 500 Salaries Expense 100 Rent Expense 200$1,600$1,600\begin{array}{c}\text {Tsung Corporation}\\\text {Trial Balance}\\\text {December 31, 2010}\\\begin{array}{|l|r|r|}\hline\text { Cash } & \$ 200 \\\text { Accounts Receivable } & 500 \\\text { Prepaid Insurance } & 50 \\\text { Supplies } & 150 \\\text { Office Equipment } & 400\\\text { Accumulated Depreciation-Office Equipment } & & \$ 200 \\\text { Accounts Payable } & & 300 \\\text { Common Stock } & &600 \\\text { Service Revenue Earned } & & 500\\\text { Salaries Expense } &100 \\\text { Rent Expense } & 200 & \\&\underline{\$ 1,600} &\underline{\$ 1,600} \\\hline\end{array}\end{array}
If the estimated depreciation for office equipment were $200,the adjusting entry would contain a

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