What Would Be the Appropriate Journal Entry to Adjust to the Accrual

Multiple Choice

What would be the appropriate journal entry to adjust to the accrual basis of accounting for depreciation on general capital assets related to prior years?

A) Debit Depreciation expense, Credit Accumulated Depreciation.
B) Debit Net Assets, Credit Accumulated Depreciation.
C) Debit Accumulated Depreciation, Credit Net Assets.
D) Debit Machinery, Credit Accumulated Depreciation.