The following selected accounts are taken from the books of RST Trading on April 30 before adjustment. RST has a monthly accounting period:

Accounts ReceivableP5,000BuildingP50,000

Sales75,000Service Income10,000

Prepaid Rent6,000Salaries Expense20,000

Adjustment data on April 30:

a)2 % of sales is estimated to be uncollectible.

b)Rent expired, P2,000.

c)Salaries unpaid, P 1,500.

d)Building will be depreciated at 20% per annum, with useful lie of 10 years.

e)Income unearned , P10,000.

The entry to record depreciation (d) is

Select one:

a. Depreciation ExpenseP833

Accumulated DepreciationP833

b. Depreciation ExpenseP10,000

Accumulated DepreciationP10,000

c. Depreciation ExpenseP5,000

Accumulated DepreciationP5,000

d. Accumulated DepreciationP833

Depreciation ExpenseP833