【单选题】The ledger account entries for depreciation are ( ).
A.
DEBIT Depreciation expense (statement of financial position), CREDIT Accumulated depreciation account (statement of financial position)
B.
DEBIT Accumulated depreciation account (statement of financial position), CREDIT Depreciation expense (income statement)
C.
DEBIT Depreciation expense (income statement), CREDIT Accumulated depreciation account (statement of financial position)
D.
DEBIT Accumulated depreciation account (income statement), CREDIT Depreciation expense (statement of financial position)