Hazy Corp. is a manufacturing company that uses job order costing. During the period, Hazy recorded $40,000 depreciation on its corporate headquarters building. The entry to record the depreciation is

A.

Manufacturing Overhead Accumulated Depreciation

40,000 40,000

B.

Depreciation Expense Accumulated Depreciation

40,000 40,000

C.

Work-in-Process Accumulated Depreciation

40,000 40,000

D.

Accumulated Depreciation Manufacturing Overhead

40,000 40,000