46. An enterprise purchased a machine for 500.000 TL excluding VAT in 2020 to use it in its production activities and started to use it. The economic life of the machine is 5 years and its depreciation is calculated according to the diminishing balance method. amounting to 55,000 TL.

According to this information, which of the following accounts is correct to use in the depreciation record to be made on 31.12.2022? A) General production expenses account debited 5000 TL. B) Accumulated depreciation account credited 36,000 C) Special Funds account owed 36,000

D) Special Funds account credited 55,000