Annual depreciation is $$3,000$ on the lodge and $$1,800$ on the furniture. Determine one month for both.

A$.$ Accumulated Depreciation $400,$ Depreciation Expense $400$

B$.$ Depreciation Expense $400,$ Accumulated Depreciation, Lodge $250,$ Accumulated Depreciation, Furniture $150$

C$.$ Depreciation Expense $400,$ Prepaid Depreciation $400$

D$.$ Depreciation Expense $400,$ Accumulated Depreciation $400$