A business purchased equipment for $125,000 on January 1 of the current year. The equipment will be depreciated over the five years of its estimated useful life using the straight−line depreciation method. The business records depreciation once a year on December 31. Which of the following is the adjusting entry required to record depreciation on the equipment for the end of the first​ year? (Assume the residual value of the acquired equipment to be​ zero.)           A. Debit $25,000 to Depreciation Expense—​Equipment, and credit $25,000 to Accumulated Depreciation—Equipment.   B. Debit $125,000 to Depreciation Expense—​Equipment, and credit $125,000 to Accumulated Depreciation—Equipment.   C. Debit $25,000 to Depreciation​ Expense, and credit $25,000 to Equipment.     D. Debit $125,000 to​ Equipment, and credit $125,000 to Cash.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A business purchased equipment for
$125,000
on January 1 of the current year. The equipment will be depreciated over the five years of its estimated useful life using the
straight−line
depreciation method. The business records depreciation once a year on December 31. Which of the following is the adjusting entry required to record depreciation on the equipment for the end of the first​ year? (Assume the residual value of the acquired equipment to be​ zero.)  
 
 
 
 
A.
Debit
$25,000
to Depreciation
Expense—​Equipment,
and credit
$25,000
to Accumulated
Depreciation—Equipment.
 
B.
Debit
$125,000
to Depreciation
Expense—​Equipment,
and credit
$125,000
to Accumulated
Depreciation—Equipment.
 
C.
Debit
$25,000
to Depreciation​ Expense, and credit
$25,000
to Equipment.  
 
D.
Debit
$125,000
to​ Equipment, and credit
$125,000
to Cash.
 
 
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