Answer :
Answer: $25,000
Explanation:
Depreciation is when the value of an asset reduces because the asset has been in use or due to obsolescence.
In this scenario, the amount that will be debited to accumulated depreciation during 20X1 because of property, plant, and equipment retirements will be calculated thus:
Ending accumulated depreciation - Beginning accumulated depreciation - Depreciation during 20X1
= $400000 - $370000 - $55000
= $25000