The correct option is
C Journal book
Journal book is meant for recording all such transactions for which no special journal has been maintained in the business. Therefore, in this journal, all such transactions are recorded which do not occur frequently and for these transactions no special journal is required. For example, if Machinery is purchases on credit, it will be recorded in the journal book, because in the cash book only cash purchases of machinery is recorded. Similarly, many other transactions, which do not find their place in the special journals will be recorded in the General Journal such as:(i) Outstanding expenses - Salaries outstanding, rent outstanding, etc.
(ii) Prepaid expenses - Prepaid rent, salaries paid in advance, etc.
(iii) Income received in advance - Rent received in advance, interest received in advance, etc.
(iv) Accrued incomes - Commission yet to be received, interest yet to be received
(v) Interest on capital
(vi) Depreciation
(vii) Credit purchase and credit sale of fixed assets- machinery, furniture
(viii) Bade debts
(ix) Goods taken by the proprietor for personal use
Hence, recording and adjusting entry for depreciation is recorded in journal book.