Bartholomew Company Incurred $40,000 of Depreciation for the Year

Multiple Choice

Bartholomew Company incurred $40,000 of depreciation for the year. Seventy percent relates to the firm's production facilities, and 30% relates to sales and administrative offices. If all items are handled in the proper manner, a review of Bartholomew's accounting records should reveal a:

A) debit to Work-in-Process Inventory for $12,000.
B) debit to Manufacturing Overhead for $28,000.
C) debit to Depreciation Expense for $40,000.
D) debit to Manufacturing Overhead for $40,000.
E) credit to Cash for $40,000.