The Adjusting Entry to Record Depreciation of Equipment Is

The adjusting entry to record depreciation of equipment is

A) debit Accumulated Depreciation; credit Depreciation Expense.
B) debit Depreciation Expense; credit Accumulated Depreciation.
C) debit Equipment; credit Accumulated Depreciation.
D) debit Depreciation Expense; credit Depreciation Payable.
E) debit Accumulated Depreciation; credit Equipment.