Tim's Electrical Service Purchased Tools for $4,000 $$\begin{array} { | l | l | } \hline \text { Depreciation Expense } & 200 \\\hline \text { Equipment } & 200 \\\hline\end{array}$$

Tim's Electrical Service purchased tools for $4,000.They have an expected life of 20 months and no residual value.The adjusting journal entry for the month is:

A) $$\begin{array} { | l | l | } \hline \text { Depreciation Expense } & 200 \\\hline \text { Equipment } & 200 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | } \hline \text { Depreciation Expense } & 200 \\\hline \text { Accumulated Depreciation } & 200 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | } \hline \text { Accumulated Depreciation } & 200 \\\hline \text { Depreciation Expense } & 200 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Accumulated Depreciation } & 200 \\\hline { \text { Equipment } }&200 \\\hline\end{array}$$