Depreciation expense on assets of the public safety function totaled $195,000 for the year. The two-worksheet conversion adjustment necessary to record the depreciation expense as part of governmental activities would be

A

	dr	cr
Depreciation Expense — Public Safety	$195,000
Change in Net Assets		$195,000

B

	dr	cr
Depreciation Expense — Public Safety	$195,000
Capital Outlay Expenditures		$195,000

C

	dr	cr
Capital Outlay Expenditures	$195,000
Capital Assets		$195,000

D

	dr	cr
Capital Outlay Expenditures	$195,000
Change in Net Assets		$195,000

E None of the above