For the financial year ended December 31, 2022, J. D. Flour Mills incurred $257,000 for the depreciation of office equipment. In preparing its financial statements, J.D. Flour Mills' accountant pondered about what percentage of the cost should be included in the manufacturing account and what percentage should be included in the profit or loss statement. Which of the following options would you recommend that J.D. Flour Mills' accountant choose? Oa. Manufacturing account - 100%; Profit or loss statement -0% O b. Manufacturing account -0%; Profit or loss statement - 100% O c. Manufacturing account - 50%; Profit or loss statement -50% O d. Manufacturing account -0%; Profit or loss statement - 0%