For the 12/31/20 adjusting entry to accrue straight-line depreciation on building/land costing $900,000 bou 9/1/20, with land estimated at 20% of cost, and with a 20-year useful life and $300,000 salvage value expe what type of account and amount is credited? Contra Asset 8.750 Contra Asset 7.000 Expense 21.000 Asset 8.750 Asset 21.000