The Harris Company Purchased Equipment for $15000 on December 1

The Harris Company purchased equipment for $15000 on December 1.It is estimated that annual depreciation on the computer will be $3000.If financial statements are to be prepared on December 31 the company should make the following adjustment:

A) increase Depreciation Expense $3000; increase Accumulated Depreciation $3000.
B) increase Depreciation Expense $250; increase Accumulated Depreciation $250.
C) increase Depreciation Expense $12000; increase Accumulated Depreciation $12000.
D) increase Equipment $15000; increase Accumulated Depreciation $15000.