单选题:Alpha sells machine B for $50,000 cash on 30 April 20X4. Machine B cost$100,000

题目内容:

Alpha sells machine B for                    $50,000

cash on 30 April 20X4.

Machine B cost                                     $100,000

when it was purchased and has a carrying amount of $65,000 at the date of disposal. What are the journal entries to record

the disposal of machine B?

AAccumulated depreciation $35,000         Dr Loss on disposal (SPL) $15,000

Dr Cash $50,000                                     Cr Non-current assets - cost $100,000

BDr Accumulated depreciation $65,000

Dr Loss on disposal (SPL) $35,000

Cr Non-current assets - cost $100,000

CAccumulated depreciation $35,000         Dr Cash $50,000

Cr Non-current assets $65,000              Cr Profit on disposal (SPL) $20,000

DDr Non-current assets $65,000            Dr Accumulated depreciation $35,000

Cr Cash                        $50,000            Cr Profit on disposal (SPL) $50,000

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