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7.4 An organisation's asset register shows a carrying amount of $145,600. The non-current asset account in the nominal ledger shows a carrying amount of $135, 600. The difference could be due to a disposed asset not having been deducted from the asset register. Which one of the following could represent that asset?
A Asset with disposal proceeds of $1 5,000 and a profit on disposal of $5,000
B Asset with disposal proceeds of $1 5,000 and a carrying amount of $5,000
C Asset with disposal proceeds of $1 5,000 and a loss on disposal of $5,000
D Asset with disposal proceeds of $5,000 and a carrying amount of $5,000
答案:A
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