On January 1, 2018, the company purchased equipment that cost $10,000. The equipment is expected to be worth about (or has a salvage value of) $1,000 at the end of its useful life in five years. The company uses straight-line depreciation. It has not recorded any adjustments relating to this equipment during 2018. Complete the necessary journal entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns.

The adjustment entry:

Debit Depreciation Expense $1,800

Credit Accumulated depreciation account $1,800

Explanation:

The company uses straight-line depreciation method. Depreciation Expense each year is calculated by following formula:  

Annual Depreciation Expense = (Cost of equipment − Salvage Value )/Useful Life  = ($10,000 - $1,000)/5 = $1,800

The company purchased equipment on January 1, 2018. Depreciation Expense of the equipment for 2018 was $1,800

The adjustment entry:

Debit Depreciation Expense $1,800

Credit Accumulated depreciation account $1,800

shopping mall is a group of retail stores under one roof. the cognitive structure of an urban shopping center. attributes of shopping mall image, customer satisfaction and mall patronage for selected shopping malls in southern gauteng

i think it is sales-oriented, but i am not sure