If we used up one years' worth of our equipment asset, which originally cost $20,000 and has an expected useful life of 5 years, assuming equal usage each year, we have used up $4,000 for the year ($20,000cost/5 year useful life = $4,000). In addition to an increase in depreciation expense, what other account is affected? Select one: Decrease in cash Decrease in equipment Increase in a liability Increase in accumulated depreciation