2、 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 value of $65,000 at the date of disposal. What are the journal entries to record the disposal of machine B? A、 B、 C、 D、 正确答案: A
A、Dr. Accumulated depreciation 35,000 Dr. Loss on disposal 15,000 Dr. Cash 50,000 Cr. Non-current assets-cost 100,000
B、Dr. Accumulated depreciation 65,000 Dr. Loss on disposal 35,000 Cr. Non-current assets-cost 100,000
C、Dr. Accumulated depreciation 35,000 Dr. Cash 50,000 Cr. Non-current assets 65,000 Cr. Profit on disposal 20,000
D、Dr. Non-current assets 65,000 Dr. Accumulated depreciation 35,000 Cr. Cash 50,000 Cr. Profit on disposal 50,000