In Principles of Accounting I, we learned the journal entry for depreciation is:

Debit Depreciation Expense $X,XXX

Credit Accumulated Depreciation - (asset) $X,XXX

1) How is depreciation recorded differently under job order costing and how would you explain the difference to a non-accountant?

2) Suppose you had to record depreciation of $700 on factory equipment and $225 on office equipment. What would the journal entry look like?