Queenan Company computes depreciation on delivery equipment at $1,000 for the month of June. The adjusting entry to record this depreciation is as follows:

(a) Depreciation Expense 1,000 Accumulated Depreciation—

Queenan Company 1,000

(b) Depreciation Expense 1,000 Equipment 1,000

(c) Depreciation Expense 1,000 Accumulated Depreciation—

Equipment 1,000

(d) Equipment Expense 1,000 Accumulated Depreciation—

Equipment 1,000