Use This Information Pertaining to the Alvino Corporation to Answer $\$ 200$

Use this information pertaining to the Alvino Corporation to answer the following question. 1. The corporation's Store Supplies account showed a beginning debit balance of $\$ 200$ and supplies purchased of $\$ 800$ . There were $\$ 300$ of supplies on hand at year end.
2. Depreciation on a building is estimated to be $\$ 5,000$ .
3. A one-year insurance policy was purchased for $\$ 2,000$ . Three months have passed since the purchase.
4. Acciued interest on a note receivable amounted to $\$ 100$ .
5. The company received a $\$ 3,600$ advance payment during the year on services to be performed. By the end of the year, one-fourth of the services had been performed.
The adjusting entry for depreciation on the building is

A)
$\begin{array}{l}\text { Depreciation Expense - Building }&5,000 \\\text { Accumulated Depreciation - Building }&&5,000\end{array}$
B)
$\begin{array}{llr} \text { Accumulated Depreciation - Building } &5,000\\ \text { Depreciation Expense - Building } &&5,000\\\end{array}$

C)
$\begin{array}{l}\text { Building }&5,000\\\text { Depreciation Expense - Building }&&5,000\end{array}$
D)
$\begin{array}{llr} \text {Accumulated Depreciation - Building } &5,000\\ \text { Building } & &5,000\\\end{array}$