ImPeach-Preserves makes jelly for those in a real jam. The company is at year-end and is ready to calculate depreciation. What would be the proper way of allocating depreciation cost?

		Divide the depreciation between the office equipment, the warehouse, and the factory equipment. Then, debit depreciation expense and credit accumulated depreciation.
		Divide the depreciation between the office equipment and warehouse. Then debit accumulated depreciation and credit OH control for the warehouse's share of the depreciation. Debit depreciation expense and credit accumulated depreciation for the office equipment for the rest.
		Divide the depreciation between the office equipment and the factory equipment. Then debit accumulated depreciation and credit OH control for the factory equipment's share of the depreciation. Debit depreciation expense and credit accumulated depreciation for the office equipment for the rest.
		Divide the depreciation between the office equipment and the factory equipment. Then debit OH Control and credit accumulated depreciation for the equipment/factorys share of the depreciation. Debit depreciation expense and credit accumulated depreciation for the office equipment's portion