Bella Enterprises Recorded as an Asset a Piece of Equipment

Bella Enterprises recorded as an asset a piece of equipment purchased for €13 000 this period.No depreciation has been recorded as yet and it has been revealed that it is not probable that the equipment will generate future economic benefits.What is the appropriate accounting entry?

A) $$\begin{array} { | l | l | l | l | } \hline \mathrm { Dr } & \text { Loss on write-down of equipment } & 13000 & \\\hline \mathrm { Cr } & \text { Equipment } & & 13000 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Equipment } & 13000 & \\\hline \mathrm { Cr } & \text { Write-down of equipment } & & 13000 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Equipment expense } & 13000 & \\\hline \mathrm { Cr } & \text { Write-down of equipment } & & 13000 \\\hline\end{array}$$
D) $$\begin{array} { | c | l | l | l | } \hline \mathrm { Dr } & \text { Equipment-depreciation } & 13000 & \\\hline \mathrm { Cr } & \text { Accumulated depreciation equipment } & & 13000 \\\hline\end{array}$$