On December 1, 20X1, Wilson Contributed $25,000 to the Women's

On December 1, 20X1, Wilson contributed $25,000 to The Women's Shelter, stipulating that his contribution be used to buy a commercial refrigerator and freezer system. The system was purchased on January 2, 20X3. The shelter will depreciate the refrigerator over five years using the straight-line method, with no residual value. The shelter has a December 31 year-end and uses the deferral method. At December 31, 20X3, the shelter made a journal entry to record depreciation. What other journal entry, if any, should the shelter make?

A) $$\begin{array} { | l | l | l | } \hline \text { DR Capital asset } & 5,000 & \\\hline \text { CR Deferred contribution revenue (restricted) } & & 5,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | l | } \hline \text { DR Deferred contribution revenue (restricted) } & 5,000 & \\\hline \text { CR Accumulated depreciation } & & 5,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | l | } \hline \text { DR Deferred contribution revenue (restricted) } & 5,000 & \\\hline \text { CR Contribution revenue } & & 5,000 \\\hline\end{array}$$
D) No other entry is required.