The value is 3600
According to question ,
given that, Depreciation for the current year is $ 3100
accumulated depreciation equipment is $ 6700
Unadjusted balance of December
6700 - 3100 = 3600
Depreciation is the process of deducting the total cost of something expensive you bought for your business. But instead of doing it all in one tax year, you write off parts of it over time. When you depreciate assets, you can plan how much money is written off each year, giving you more control over your finances.
Formula: (asset cost – salvage value) / useful life
explain the formula: You divide the cost of an asset, minus its salvage value, over its useful life. That determines how much depreciation you deduct each year.
Accumulated depreciation is the total amount an asset has been depreciated up until a single point. Each period, the depreciation expense recorded in that period is added to the beginning accumulated depreciation balance
Learn more about depreciation here: brainly.in/question/20869135
SPJ9