Lazlo Pearson purchases a high$-$speed copying machine on credit for his printing business. The machine cost $$18,700$ and is expected to have a useful life of four years. On July $1$st the equipment is received along with an invoice. What journal entry should be made at the time the copying equipment is received?

$\backslash$table$[[$Account Title,Debit,Credit$],[$Copying Expenses,$18,700,],[$Accounts Payable,,$18,700]]$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Depreciation expense,$4,675,],[$Equipment$,,4,675]]$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Equipment$,18,700,],[$Accounts Payable,,$18,700]]$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,18,700,],[$Equipment$,,18,700]]$