At the beginning of 2020, Joseph Smith had 5107,700 in Buildings and Equipment. The Buildings and Equipment had Accumulated Depreciation a the beginning of the year of $17,900. For 2020, Smith calculated that it should record $4.500 in Depreciation Cuperse. What is the proper journal entry to record the depreciation expense? Date 31-Dec Account Depreciation Expense Building Debit Credit $22.400 $22.400 Date 31-Der Account Depreciation Expense Accumulated Depreciation - Bulding Debit Credit $22.400 $22.400 Date 31-Dec Account Depreciation Expense Accumulated Depreciation Building Debit Credit $17,900 $17.900 Date 31-Dec Account Depreciation Expense Building Debit Credit 54,500 14.500 Date 31-Dec Account Depreciation Expense Accumulated Depreciation Building Debit Credit 54,500 54,500