In the unadjusted trial balance columns of its worksheet for the year ended December $31,$ Taitum Company reported Equipment of $$120,000.$ The year$-$end adjusting entries require an adjustment of $$15,000$ for depreciation expense for the equipment. After adjustment, the following adjusted amount should be reported

a debit of $$15,000$ for Accumulated Depreciation$-$Equipment in the balance sheet column.

a credit of $$15,000$ for Depreciation Expense in the income statement column.

a debit of $$120,000$ for Equipment in the balance sheet column.

a debit of $$105,000$ for Equipment in the balance sheet column.