When a company recognises a depreciation credit resulting from a review of the estimated residual value of a depreciable asset, the depreciation

When a company recognises a depreciation credit resulting from a review of the estimated residual value of a depreciable asset, the depreciation debit should be recognised in accumulated depreciation and the depreciation credit should be recognised:

a.      in the opening balance of retained earnings

b.      in the depreciation expense

c.      directly in the depreciable asset account

d.      as a gain in the current period.