Queenan Company computes depreciation on delivery equipment at $1,000 for the month of June. The adjusting entry to record this depreciation is as follows:

(a)

Depreciation Expense

1000

Accumulated Depreciation—

Queenan Company

1000

(b)

Depreciation Expense

1000

Equipment

1000

(c )

Depreciation Expense

1000

Accumulated Depreciation—

Equipment

1000

1000

(d)

Equipment Expense

Accumulated Depreciation—

Equipment

1000