The Entry to Record Equipment Depreciation When the Equipment Depreciates $\begin{array}{lccc}\text { Depreciation expense }&100 \\\quad\text { Accumulated depreciation, Equipment }&&100 \\\end{array}$

The entry to record equipment depreciation when the equipment depreciates $100 per month,the balance in the Accumulated Depreciation,Equipment account is $600 and the balance in the Equipment account is $5,600 is

A) $\begin{array}{lccc}\text { Depreciation expense }&100 \\\quad\text { Accumulated depreciation, Equipment }&&100 \\\end{array}$

B) $\begin{array}{lccc}\text { Accumulated depreciation, Equipment} &100 \\\quad\text { Depreciation expense }&&100 \\\end{array}$

C) $\begin{array}{lccc}\text { Equipment} & 5,500 \\\quad\text { Depreciation expense }& & 5,500 \\\end{array}$

D) $\begin{array}{lccc}\text { Equipment} & 5,500 \\\quad\text { Accumulated depreciation, Equipment} && 5,500 \\\end{array}$

E) $\begin{array}{lccc}\text { Accumulated depreciation, Equipment }& 5,500 \\\quad\text { Equipment} &&5,500 \\\end{array}$