Which of the following responses correctly defines the equipment andplant$381,000depreciationexpense forthesegeneral capital assets?

a.It is not appropriate for the government torecord itat the fund-level or government-wide level, i.e., since depreciation does not involve the use of current financial resources.

b.Debit the related functions or programs and credit accumulated depreciation at the government-wide level

c.Debitexpenditures and credit accumulated depreciation at the government-wide level

d.Debit the related functions or programs and creditequipment and plantat the government-wide level