THE Company entered into the following transactions during 2022: a. direct materials purchased on account totaled $27,200 b. paid salaries totaling 548,620; $12,000 paid to osserbly line workers $18,020 paid to the CED; $10,200 paid to the shop janitors c. direct materials used totaled $19.000 d. depreciation on sales equipment totaled $7,620 e. overhead nos applied to production at a rate of 75% of direct labor cost f. utility costs totaled $10,000; 30% was related to the factory and 78% was related to the sales building 9. units costing $28,202 were completed h. depreciation on factory equipment totaled $4,000 i. units costing $15,000 were sold at a total selling price of $61,000 Assume there were no beginning inventories of any type at January 1, 2022 The journal entry to record transaction (d) would include a debit to: depreciation expense O equipment O manufacturing overhead o work in process inventory O accumulated depreciation more than one of the above choices could be correct O none of the above choices are correct