Clark Company acquired a desk for $500. The estimated salvage value is $50 and the estimated life is 5 years. What journal entry should Clark make to record depreciation expense?

Select one:

a.

Depreciation Expense		$90
	Accumulated Depreciation		$90

b.

Depreciation Expense		$90
	Desk		$90

c.

Depreciation Expense		$100
	Desk		$100

d.

Accumulated Depreciation		$90
	Depreciation Expense		$90

e.

Depreciation Expense		$100
	Accumulated Depreciation		$100