Should into fixed assets
& nbsp; By: Fixed assets
& nbsp; & nbsp; & nbsp; Credit: Cash or bank deposits

next month , the monthly depreciation = 7800 ( 1-5 % ) / 5 * 12 = 123.5 yuan
by : management costs - office expenses & nbsp; & nbsp; 123.50
& nbsp; & nbsp; Credit: accumulated depreciation & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 123.50 & nbsp;