22. Reynardo Company incurred $77,000 of depreciation for the year. Sixty percent relates to the firm's production facilities, and 40% relates to sales and administrative offices. If all items are handled in the proper manner, a review of the company's accounting records should reveal a:

a) debit to Depreciation Expense for $77,000.

b) debit to Manufacturing Overhead for $77,000.

c) debit to Manufacturing Overhead for $46,200.

d) debit to Work-in-Process Inventory for $30,800.

e) credit to Cash for $77,000.