1. Radius Corp. uses straight-line depreciation for buildings. The building was purchased on April 1, 2017 for $1,750,000 and had an estimated residual value of $250,000 and estimated remaining useful life of 15 years. The journal entry to record depreciation in 2017 would include:

   		Debit to accumulated depreciation for $100,000
   		Debit to depreciation expense for $100,000
   		Debit to depreciation expense for $75,000
   		Debit to accumulated depreciation for $75,000