A company records an adjusting journal entry to record $$10,000$ depreciation expense. Which of the following describes the entry?

Select one:

A$.$

Debit Depreciation expense and Credit Cash

B$.$

Debit Property Plant and Equipment and Credit Depreciation expense

C$.$

Debit Net Income and Credit Property Plant and Equipment

D$.$

Debit Depreciation expense and Credit Property Plant and Equipment

E$.$

Debit Property Plant and Equipment and Credit Cash