$6$ Company B acquired a machine on January $1$ at an original cost of $$80,000.$ The machine's estimated residual value is $$10,000,$ and its estimated life is four years. Which ONE of the following would be included in the joumal entry necessary to record depreciation expense for the first year? The company uses straight$-$line depreciation.

DEBIT to Cash for $$17,500$

CREDIT to Cash for $$17,500$

DEBIT to Accumulated Depreciation for $$20,000$

CREDIT to Accumulated Depreciation for $$17,500$