On the end-of-period spreadsheet, Accumulated Depreciation has a balance of $600 in the Unadjusted Trial Balance column and an adjustment of $200 in the Adjustments Credit column. What amount should appear for Accumulated Depreciation in the Adjusted Trial Balance column? A. A credit of $400 B. A debit of $800 C. A debit of $400 D. A credit of $800

D. A credit of $800

1. The unadjusted trial balance column shows the balances of all the accounts before any adjustments are made. For Accumulated Depreciation, the balance is a credit of $600. Accumulated Depreciation is a contra asset account, which typically has a credit balance because it offsets the asset account to which it relates.

2. The adjustments column shows the entries that must be made to update the account balances at the end of an accounting period before the financial statements are prepared. In this case, there is an additional credit adjustment of $200 that needs to be added to the Accumulated Depreciation.

3. To find the adjusted trial balance for Accumulated Depreciation, we add the credit balance of $600 in the Unadjusted Trial Balance column with the credit adjustment of $200 in the Adjustments column.

Therefore: $600 (unadjusted credit balance) + $200 (credit adjustment)

 = $800 (adjusted credit balance)

Thus, after the adjustment, Accumulated Depreciation should have a credit balance of $800.