The Griswald Company purchased equipment on April 1, 2021 for $125,000. The asset has a $15,000 residual value and a 5 year life. Which of the following represents the adjusting entry the company would record in December 31, 2021. Date Option A Account 12/31/2021 Equipment Cash Date Option B Account 12/31/2021 Depreciation Expense Equipment Date Account Option C 12/31/2021 Depreciation Expense Accumulated Depreciation Date Account ption D 12/31/2021 Depreciation Expense Accumulated Depreciation Option A Option B Option C Option D None of the Above DR CR 125,000 DR CR 16,500 DR CR 16,500 DR CR 22,000 125,000 16,500 16,500 22,000