Tina's Event Planning Bought a Computer Worth $4,000 with an Expected

Tina's Event Planning bought a computer worth $4,000 with an expected life of 4 years and a residual value of $800.What is the adjusting journal entry after the first year?

A)
$\begin{array}{|l|l|}\hline\text { Computer } & 800 \\\hline \text { Depreciation Expense } & 800\\\hline\end{array}$
B)
$$\begin{array} { | c | c | } \hline \text { Computer } & 800 \\\hline \text { Accumulated Depreciation, Computer } & 800 \\\hline\end{array}$$
C)
$$\begin{array} { | c | c | } \hline \text { Depreciation Expense } & 800 \\\hline \text { Accumulated Depreciation, Computer } & 800 \\\hline\end{array}$$
D)
$\begin{array}{|l|l|}\hline\text { Depreciation Expense } & 800 \\\hline \text { Computer } & 800\\\hline\end{array}$