Vargas Company purchased a computer for $6,400 on January 1, 2016. The computer is estimated to have a 5-year useful life and a $2,200 salvage value. What adjusting entry would Vargas record on December 31, 2016 to recognize expense related to use of the computer?

a

Accumulated depreciation	840
Depreciation expense		840

b

Depreciation expense	840
Accumulated depreciation		840

c

Depreciation expense	840
Computer		840

d

Depreciation expense	1,280
Accumulated depreciation		1,280