On January 1, 2024, Police Co. purchased all of Station Co.'s issued and outstanding common stock. On that date, the adjusted trial balance for both Police & Station net assets were as follows: Items Police Cash $300,000 Station $200,000 Inventory 480,000 260,000 Property, Plant & Equipment 900,000 600,000 Accumulated Depreciation 270,000 180,000 Liabilities 360,000 370,000 Net assets 1,050,000 510,000 The elimination entry related to accumulated depreciation on the business combination date, January 1, 2024 will include: O a. Debit Accumulated Depreciation-$ 180,000; Credit Building & Equipment-$ 180,000. O b. Debit Depreciation Expense-S 270,000; Credit Accumulated Depreciation-$ 270,000. O c. Debit Depreciation Expense-S 180,000; Credit Accumulated Depreciation-S 180,000. O d. Debit Accumulated Depreciation-S 270,000; Credit Building & Equipment-S 270,000.