Give journal entries:
Depreciation debited to profit and loss account

The correct option is A Profit and Loss A/c Dr.
To Depreciation A/c
As per the golden rules of accounting for nominal account all expenses and losses are debited and all income and gains are credited and for rael account, what comes in debit and what goes out is credit.

In the light of above rule, journal entry for providing depreciation and charging it to profit and losss A/c is -

1. Depreciation A/c Dr.

To Asset A/c

(Being depreciation chargedd to asset)

2. Profit and loss A/c Dr.

To Depreciation A/c

(Being depreciation expense transferred to P&L A/c)