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8.18 Evans Co purchased a machine with an estimated useful life of 10 years for $76,000 on 30 September 20X5. The machine had a residual value of $16,000. What are the ledger entries to record the depreciation charge for the machine in the year ended 30 September 20X8?
A Dr Depreciation charge $6,000
Cr Accumulated depreciation $6,000
B Dr Depreciation charge $6,000
Dr Non-current assets $12,000
Cr Accumulated depreciation $18,000
C Dr Accumulated depreciation $6,000
Cr Depreciation charge $6,000
D Dr Accumulated depreciation $18,000
Cr Non-current assets $18,000
答案：A
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