The Journal Entry to Record Actual Depreciation on Factory Is

The journal entry to record actual depreciation on factory is a

A) debit to Manufacturing Overhead Control and a credit to Applied Manufacturing Overhead.
B) debit to Applied Manufacturing Overhead and a credit to Manufacturing Overhead Control.
C) debit to Manufacturing Overhead Control and a credit to Work-In-Process Inventory.
D) debit to Manufacturing Overhead Control and a credit to Accumulated Depreciation-Factory.