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Which of the following adjusting entries should be prepared to record the depreciation of a building for the fiscal period?
a) Increase in Accumulated Depreciation, Increase in Depreciation Expense
b) Decrease in Accumulated Depreciation, Decrease in Depreciation Expense
c) Increase in Accumulated Depreciation, Decrease in Depreciation Expense
d) Decrease in Accumulated Depreciation, Increase in Depreciation Expense