Which of the following costs incurred subsequent to the acquisition of a machine would be appropriately accounted for by debiting the Accumulated Depreciation account related to the machine? 

a. The cost of moving the machine to another manufacturing plant 

b. The cost of a new attachment to the machine that provides for more output per unit of time 

c. The cost of replacing the motor on the machine when the cost of the original motor is not known 

d. The cost of cleaning and lubricating the machine