Depreciation Expense on Assets of the Public Safety Function Totaled $\textbf{ one-worksheet }$

Depreciation expense on assets of the public safety function totaled $195,000 for the year. The $\textbf{ one-worksheet }$ conversion adjustment necessary to record the depreciation expense as part of governmental activities would be $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text {A. } & \text { Depreciation Expense - Public Safety} &\$195,000\\& \text {Accumulated Depreciation } &&\$195,000\\\\ \text { B.} & \text {Depreciation Expense - Public Safety } &\$195,000\\& \text { Capital Outlay Expenditures } &&\$195,000\\\\ \text {C. } & \text { Capital Outlay Expenditures } &\$195,000\\& \text { Capital Assets } &&\$195,000\\\\ \text {D. } & \text { Capital Outlay Expenditures} &\$195,000\\& \text { Accumulated Depreciation} &&\$195,000\\\end{array}$