If a fixed asset, such as a computer, were purchased on January $1$ for $$3,750$ with an estimated life of three years and a salvage or residual value of $$150,$ the journal entry for monthly expense under straight$-$line depreciation is

a$.$

Depreciation Expense$100$

$$ Accumulated Depreciation $100$

b$.$

Depreciation Expense$1,200$

$$ Accumulated Depreciation$1,200$

c$.$

Accumulated Depreciation$1,200$

$$ Depreciation Expense$1,200$

d$.$

Accumulated Depreciation $100$

$$ Depreciation Expense$100$