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7.14 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?
A Dr Accumulated depreciation $35,000
Dr Loss on disposal (SPL) $15,000
Dr Cash $50,000
Cr Non-current assets - cost $100,000
B Dr Accumulated depreciation $65,000
Dr Loss on disposal (SPL) $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 (SPL) $20,000
D Dr Non-current assets $65,000
Dr Accumulated depreciation 35,000
Cr Cash $50,000
Cr Profit on disposal (SPL) $50,000
答案：A
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