If Equipment Has an Unadjusted Balance of $4000 and Accumulated

If Equipment has an unadjusted balance of $4000 and Accumulated Depreciation's unadjusted balance at December 30 2022 and estimated annual depreciation is $300 the year-end adjustment would contain a(n) :

A) increase to Accumulated Depreciation Equipment for $300.
B) decrease to Depreciation Expense Equipment for $300.
C) decrease to Accumulated Depreciation Equipment for $300.
D) decrease to Equipment for $300.