I have determined the annual depreciation expense for my company's office equipment and am now ready to record the expense. How should I record this expense? Select one:

A. Debit "Accumulated Depreciation - Office Equipment" and credit "Depreciation Expense - Office Equipment"

B. Credit "Accumulated Depreciation - Office Equipment" and debit "Depreciation Expense - Office Equipment"

C. Debit "Office Equipment" and credit "Depreciation Expense - Office Equipment"

D. Credit "Cash" and debit "Depreciation Expense - Office Equipment"

E. You do not need to record this transaction because it does not involve cash