Reynardo Company incurred $90,000 of depreciation for the year. Eighty percent relates to the firm's production facilities, and 20% relates to sales and administrative offices. If all items are handled in the proper manner, a review of the company's accounting records should reveal a:

A. debit to Depreciation Expense for $90,000.

B. debit to Manufacturing Overhead for $90,000.

C. debit to Manufacturing Overhead for $72,000.

D. debit to Work-in-Process Inventory for $18,000.

E. credit to Cash for $90,000.