$21.$ Bellow Company purchased a patent on July $1$ of the current year for $$45,000.$

It is expected to be useful for five years. The entry to record depreciation would

include:

A$)$ A debit to Amortization expense for $$9,000$

B$)$ A credit to patent for $$4,500$

C$)$ A debit to Depreciation expense for $$4,500$

D$)$ A credit to Accumulated Amortization for $$9,000$