Gamma Company adjusts its accounts at the end of each month.

Depreciation of office equipment is based on an estimated useful life of five years. The balance in the Office Equipment account is $12,360; no change has occurred in the account during the year. Refer to the information above. How much depreciation expense should be recorded for December?

a.

$206

b.

$9,800

c.

$12,360

d.

$472