Please answer 11 and 12

Anderson Flooring, Inc., determine that depreciation amounts to $400 for the period. As the accountant, you tell the bookkeeper to A) debit Depreciation Expense and credit Accumulated Depreciation for S400. K) debit Accumulated Depreciation and credit Equipment for $400. C) debit Depreciation Expense and credit Equipment for $400. D) debit Equipment and credit Accumulated Depreciation for $400. E) debit Accumulated Depreciation and credit Depreciation Expense for $400. 12) Given the following balances, what would the total debits in the trial balance equal