On July 1, 20X1, a machine is purchased at a cost of $20,000. Before the 20x1 looks are closed you discover that an error caused by using an incorrect residual value resulted in depreciation for the year being $200 too high. To correct this error you will record a second adjusting entry for depreciation that will include .....

A. A $200 debit to depreciation expense

B. A $200 credit to asset machinery

C. A $200 debit to accumulated depreciation

D. None of the above