A government unit purchased a machine worth OMR 450,000 for governmental activities. The depreciation rate for the machine was 12% straight-line basis. As per modified accrual basis identify the proper accounting treatment for depreciation of machine:

a- Dr: Accumulated depreciation Machine 54,000 and Cr: Depreciation Expense 54,000

b-Dr: Depreciation Expense 54,000 and Cr: Accumulated depreciation Machine 54,000

c-There is no need to record depreciation transaction as per the stated basis

d-Dr: Expenditure- Depreciation 54,000 and Cr: Accumulated depreciation Machine 54,000