The adjusting entry to record the depreciation of equipment for the fiscal period is

a. debit Depreciation Expense; credit Equipment
b. debit Depreciation Expense; credit accumulated depreciation
c. debit Accumulated Depreciation; credit Depreciation Expense
d. debit Equipment; credit Depreciation Expense

I think it is C

You always debit the depreciation expense, and credit accum depreciation

Therefore, answer B

The answer is B

..