Liam's Skate Sharpening Estimated Depreciation for Office Equipment at $200

Multiple Choice

Liam's Skate Sharpening estimated depreciation for office equipment at $200. The adjusting entry would include

A) a debit to Accumulated Depreciation for $200.
B) a credit to Depreciation Expense for $200.
C) a credit to Accumulated Depreciation for $200.
D) a credit to Office Equipment for $200.