How will the following adjusting journal entry affect the accounting equation? 
Definitions:
Y-Intercept
The point where a line crosses the y-axis on a graph, indicating the value of y when x equals zero.
Regression Equation
A mathematical formula used to predict the value of a dependent variable based on one or more independent variables.
Drivers' Average Speed
The mean velocity calculated from the speeds of multiple drivers over a specified distance or time period.
Moving Violations
Traffic offenses committed by a vehicle in motion, such as speeding, running a red light, or driving under the influence.
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