In examining the depreciation expense of an organization for a year, you find that depreciation expense is listed on the income statement as $254,348 for the year but you find invoices that show that $500,000 was spent on capital during the year. Based on the information you have, which of the explanations below is the best way to describe this difference? 

a. There may be a problem with the accounting controls, so auditors should be called in to examine whether someone has been spending money inappropriately. b. Depreciation expense is always about half of the amount spend on capital during the year, so the numbers make sense. c. Money spent on capital is always higher than depreciation expense. d. Depreciation expense tries to match expense to the period of time when the asset is used by amortizing (or spreading out) the cost, and therefore, will be different than the amount of cash spent on capital in a year.