As of the beginning of the year, the Long Company had equipment totaling $1,800,000 which was depreciated at $150,000 per year. If Long Company makes the appropriate adjusting entry at year end, which of the following is one part of the journal entry that will be made?

Select one:

A. Debit Equipment for $150,000

B. Debit Accumulated Depreciation for $150,000

C. Debit Depreciation Expense for $150,000

D. Credit Depreciation Expense for $150,000