Demon Ltd gained control of Garry Ltd on 31 December 2018. On that date, the carrying amount of Garry Ltds equipment was $20,000 higher than its fair value. The equipment had a residual value of zero. On 31 December 2018, the equipment had a remaining useful life of 5 years. For the year ended 31 December 2019, the consolidation adjustment in relation to the depreciation of the equipment will include the following line:

A. Cr Depreciation expense $4 000

B. Cr Retained profits (SOP) $4 000

C. Dr Depreciation expense $4 000

D. Cr Accumulated depreciation - equipment $4 000