On July 1, Gilbert County bought computer equipment for use in the administrative offices of the county. The equipment useful life of three years and salvage of $10,000. The County has a 6/30 fiscal year-end. Assuming that the county maintains its books and records in a manner that facilitates the preparation of Government-wide financial statements, the $85,000 cost of this equipment would require which of the following entries?

A) Debit Expenditures $85,000; Credit Cash $85,000

B) Debit Equipment $85,000; Credit Cash $85,000

C) Debit Expense $85,000; Credit Cash $85,000

D) No entry in the city's governmental fund