Gleeson Industries Consists of Four Separate Divisions: Compressed Wood Products

Gleeson Industries consists of four separate divisions: compressed wood products, chemicals, stone products, and plastics. On March 15, 2017, Gleeson sold the chemicals division for $625,000 cash. Financial information related to the chemicals division follows:
$$\begin{array}{l}\text { Peried from } 1/1/17 \text { to } 3/15/17\\\begin{array} { | l | r | } \hline \text { Sales } & \$ 175,000 \\\hline \text { Operating expenses } & 160,000 \\\hline \text { Net aperating income (1055) } & \$ 15,000 \\\hline & \\\hline \text { As of 3/15/17 } & \\\hline \text { Assets } & \$ 1,850,000 \\\hline \text { Liabilities } & 1,400,000 \\\hline\end{array}\end{array}$$
The journal entry to record the sale of the chemicals division will include:

A) a debit to Loss on Disposal of Segment for $175,000.
B) a debit to Net Assets of Chemicals Division for $450,000.
C) a debit to Unusual Gain for $175,000.
D) a credit to Gain on Disposal of Segment for $175,000.