If the estimated amount of depreciation on equipment for a period is \(\$ 2,000\), the adjusting entry to record depreciation would be:

A. debit Depreciation Expense, \(\$ 2,000\); credit Equipment, \(\$ 2,000\).

B. debit Equipment, \(\$ 2,000\); credit Depreciation Expense, \(\$ 2,000\).

C. debit Depreciation Expense, \(\$ 2,000\); credit Accumulated Depreciation, \(\$ 2,000\).

D. debit Accumulated Depreciation, \(\$ 2,000\); credit Depreciation Expense, \(\$ 2,000\).