In the unadjusted trial balance of its worksheet for the year ended December 31, 2025, Kim Company reported Equipment of NT$120,000.

The year-end adjusting entries require an adjustment of NT$15,000 for depreciation expense for the equipment. After the adjusted trial balance is completed, what amount should be shown in the financial statement columns?

a. A debit of NT$105,000 for Equipment in the statement of financial position column.

b. A credit of NT$15,000 for Depreciation Expense in the income statement column.

c. A debit of NT$120,000 for Equipment in the statement of financial position column.

d. A debit of NT$15,000 for Accumulated Depreciation—Equipment in the statement of financial position column.