Ariel Tax Planning Service has the following plant assets: Communications equipment: Cost, $9,600 with useful life of 8 years; Furniture: Cost, $17,712 with useful life of 12 years; and Computer: Cost, $14,400 with useful life of 4 years. Assume the residual value of all the assets is zero and the straight-line method is used. Ariel's monthly depreciation journal entry will include a debit to Depreciation Expense of $6,276 credit to Depreciation Expense of $6,276 debit to Accumulated Depreciation of $523 credit to Accumulated Depreciation of $523