Crumbl Cookies makes some of the best cookies on Earth. The company is completing the accounting process for the year ended on December 31, 2023. Assume Crumbl Cookies records adjusting journal entries at the end of each quarter (i.e., on March 31, June 30, September 30, and December 31 each year). Use this information for the following four questions. Question 13 (2.5 points) Saved On February 1, 2023, Crumbl Cookies purchased a delivery van for $60,000 by signing a note payable due in three years. The company estimates that the annual depreciation is $12,000. What is the necessary adjusting journal entry Crumbl should record on December 31, 2023? Dr. Depreciation Expense 3,000 Cr. Accumulated Depreciation 3,000 Dr. Depreciation Expense 12,000 Cr. Accumulated Depreciation 12,000 Dr. Depreciation Expense 3,000 Cr. Equipment 3,000 Dr. Depreciation Expense 12,000 Cr. Equipment 12,000