When a Company Sells Equipment for Cash on a Date

When a company sells equipment for cash on a date other than the last day of the accounting period,it must record:

A) amortization expense for the entire accounting period during which the equipment is sold.
B) the disposal by reducing equipment and increasing revenue; a gain or loss is reported if the decrease and increase are not equal.
C) the disposal by decreasing both equipment and accumulated amortization while increasing cash; a gain is reported if total assets increase.
D) accumulated amortization for the entire current accounting period.