Why Is the Balance in the Depreciation Expense Account Generally

Why is the balance in the Depreciation Expense account generally different from the balance in the Accumulated Depreciation account?

A) The adjusting entry contains a different amount for Depreciation Expense and Accumulated Depreciation. The Accumulated Depreciation account contains the value of the long-lived asset as well as the depreciation.
B) Depreciation expense only reflects the current period depreciation. Accumulated
C) Depreciation contains depreciation since the asset was purchased.
D) The balances in the two accounts should be the same amount.