Yellow Dog Transit Sold an Old Truck on December 31

Yellow Dog Transit sold an old truck on December 31, 2013, for $18,400 cash. The following data was available when the truck sold: When this transaction is recorded, it should include an

A) Loss on Disposal account for $3,000
B) Decrease of $21,400 to the Truck account
C) Gain on Disposal account for $3,000
D) Gain on Disposal account for $5,000