Depreciation Expense on Assets of the Public Safety Function Totaled $\quad$

Depreciation expense on assets of the public safety function totaled $195,000 for the year. The one-worksheet conversion adjustment necessary to record the depreciation expense as part of governmental activities would be $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\begin{array}{lrr}&\text { Debit } & \text { Credit }\end{array}$
A)
$\begin{array}{lcc}\text { Depreciation Expense - Public Safety } & \$ 195,000\\\text { Accumulated Depreciation } && \$ 195,000 \\\end{array}$

B)
$\begin{array}{lcc}\text { Depreciation Expense - Public Safety } & \$ 195,000 \\\text { Capital Outlay Expenditures }&& \$ 195,000 \\\end{array}$

C)
$\begin{array}{lll}\text { Capital Outlay Expenditures } \quad \quad \quad & \$ 195,000\\\text { Capital Assets }&& \$ 195,000 \\\end{array}$

D)
$\begin{array}{lll}\text { Capital Outlay Expenditures }\quad \quad \quad & \$ 195,000\\\text { Accumulated Depreciation }&& \$ 195,000 \\\end{array}$