QB Recording Depreciation 1
 


Assuming that you depreciate the computer on annual basis, then by end of the year you will have to make journal entry as follows:

 

QB Recording Depreciation 2

This will result in increasing your Depreciation Expense and increase the Accumulated Depreciation of Computer Equipment by $2,000,-.  In other words, the computer balance sheet  account will show:
•    Computer Equipment                          8,000
•    Cost                                           10,000
•    Accumulated Depreciation    - 2,000