Victory Company Purchases Office Equipment at the Beginning of the Year

Victory Company purchases office equipment at the beginning of the year at a cost of $15,000. The machine is depreciated using the straight-line method. The machine's useful life is estimated to be 7 years with a $1,000 salvage value.
-The journal entry to record the first year's depreciation is:

A) Debit Depreciation Expense $2,000, credit Accumulated Depreciation $2,000.
B) Debit Office Equipment $2,000, credit Accumulated Depreciation $2,000.
C) Debit Depreciation Expense $2,000, credit Office Equipment $2,000.
D) Debit Depreciation Expense $2,143, credit Accumulated Depreciation $2,143.
E) Debit Accumulated Depreciation $2,143; credit Office Equipment $2,143.