Final answer:
An increase to the equipment account is shown on the left-hand side of a T-account, which is used to record debits and credits for a firm's financial transactions. (option 1)
Step-by-step explanation:
An increase to the equipment account is shown on the left-hand side of a T-account. The T-account is a balance sheet tool used to represent the financial position of an entity. The left side of the 'T' structure records debits, including additions to asset accounts such as the equipment account. Conversely, any decreases to the equipment account would be recorded on the right-hand side.
Hence, the answer is op[tion 1