A business purchased equipment for $ 130 comma 000 on January 1, 2019. The equipment will be depreciated over the five years of its estimated useful life using the straightminusline depreciation method. The business records depreciation once a year on December 31. Which of the following is the adjusting entry required to record depreciation on the equipment for the year 2019? (Assume the residual value of the acquired equipment to be zero.)