Reducing Balance Depreciation for 2019

Steps:

• Calculate 2018 depreciation: $8000 × 40$3200; book value = $8000 -$3200 = $4800.
• Calculate 2019 depreciation: $4800 × 40$1920.
• Journal entry debits depreciation expense (income statement) and credits provision for depreciation, both for $1920.
• Option A represents the debit to income statement depreciation (amount implied as correct $1920).

Why A is correct:

• Depreciation expense is debited to the income statement account per double-entry accounting rules.

Why the others are wrong:

• B: Uses incorrect $3200 (2018 amount) and shows only credit side.
• C: Correct $1920 but incomplete (only credit side, missing debit).
• D: Incorrect $3200 amount for 2019.

Final answer: A