Additional Information:

The office furniture was purchased on January $1,2022,$ and is expected to have a nine$-$year life and no salvage. Depreciation for $2022$ has not been recorded.

The unearned revenue account was created when the Company was paid $$1,800$ for services to be rendered. Half of these services were rendered by December $31,2022.$

The correct adjusting entry for number $"1"$ above includes an adjusting entry for:

Select one:

a$.$

$\backslash$table$[[,$Debit Credit$],[$Depreciation Expense,$5,400,],[$Office Furniture,,$5,400]]$

b$.$

$\backslash$table$[[,$Debit,Credit$],[$Accumulated Depreciation,$600,],[$Depreciation Expense,,$600]]$

c$.$

$\backslash$table$[[,$Debit Credit,$],[$Depreciation Expense,$600,],[$Accumulated Depreciation,,$600]]$

d$.$

$\backslash$table$[[,$Debit Credit,$],[$Depreciation Expense,$600,],[$Cash$,,600]]$

e$.$

$\backslash$table$[[,$Debit,Credit$],[$Office Furniture,$5,400,],[$Accumulated Depreciation,,$5,400]]$