f. Depreciation of factory equipment was $49,500; of office equipment, $61,800; and of office building, $14,900. Entry Description Debit Credit Factory Overhead 49,500 Depreciation Expense-Office Equipment 61,800 Depreciation Expense-Office Building 14,900 Accumulated Depreciation-Factory Equipment 86,550 X Accumulated Depreciation-Office Equipment 39,650 X