On January $1,2022,$ Tiger Inc. acquired a machine for $$190,000.$ The estimated useful life of the asset is $8$ years. The residual value at the end of $8$ years is estimated to be $$9,000.$ The entry to record the depreciation on December $31,2022$ includes a

a$.$

debit to Depreciation Expense for $$23,750.$

b$.$

debit to Depreciation Expense for $$22,625$

c$.$

credit to Accumulated Depreciation$-$Machinery for $$23,750.$

d$.$

debit to Accumulated Depreciation$-$ Machinery for $$22,625$