The trial balance for Bramble Corp. appears as follows:

	Bramble Corp.
	Trial Balance
	December 31, 2022
	Cash	$270
	Accounts Receivable	470
	Prepaid Insurance	74
	Supplies	162
	Equipment	3600
	Accumulated Depreciation, Equipment			$540
	Accounts Payable			346
	Common Stock			1080
	Retained Earnings			1260
	Service Revenue			2700
	Salaries and Wages Expense	900
	Rent Expense	450
		$5926		$5926

If the estimated depreciation for equipment were $540, the adjusting entry would contain a:

A. credit to Depreciation Expense, Equipment for $540.

B. credit to Accumulated Depreciation, Equipment for $540.

C. credit to Equipment for $540.

D. debit to Accumulated Depreciation, Equipment for $540.