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) Depreciation Expense - Building $\quad$$\quad$ 5,000
Accumulated Depreciation - Building $\quad$$\quad$ 5,000
B) Accumulated Depreciation - Building $\quad 5,000$
Depreciation Expense - Building $\quad$$\quad$ 5,000
C) Building $\quad$$\quad$ 5,000
Depreciation Expense - Building $\quad$$\quad$ 5,000
D) Accumulated Depreciation - Building $\quad 5,000$
Building $\quad$$\quad$ 5,000