Mandy depreciates her motor vehicles annually. Which journal entry records the depreciation for the year ended 31 December 2009? debit $\ | credit $\ A Income statement (profit and loss) | 500 Provision for depreciation of motor vehicles | 500 B Motor vehicles | 500 Provision for depreciation of motor vehicles | 500 C Provision for depreciation of motor vehicles | 500 Income statement (profit and loss) | 500 D Provision for depreciation of motor vehicles | 500 Motor vehicles | 500