Which account is debited and credited in the adjusting entry to allocate the cost of equipment?

Debit Accumulated Depreciation$-$Equipment; Credit Equipment

Debit Depreciation Expense$-$Equipment; Credit Equipment

Debit Depreciation Expense $-$ Equipment; Credit Accumulated Depreciation$-$Equipment

Debit Accumulated Depreciation$-$Equipment; Credit Depreciation Expense$-$quipment