The estimated amount of depreciation on equipment for the current year is $2,590. Journalize the adjusting entry to record the depreciation. If an amount box does not require an entry, leave it blank.

Atelephone call center uses three customer service representatives (csrs) during the 8: 30 a.m. to 9: 00 a.m. time period. the standard service rate is 3.0 minutes per telephone call per csr. assuming a target labor utilization rate of 80 percent, how many calls can these three csrs handle during this half-hour period?