A Company Purchased Ten Delivery Vehicles at a Cost of $20

A company purchased ten delivery vehicles at a cost of $20, 000 each and used the group depreciation method.Which of the following entries would be correct when recording the subsequent sale of an individual computer for $8, 500 (group accumulated depreciation is $88, 000) ?

A)
$\begin{array}{l}\text { Cash }&8,500 \\\text { Accumulated Depreciation } &8,800\\\text { Computers }&17,300\end{array}$
B)
$\begin{array} { l r r } \text { Cash } & 8,500 \\\text { Accumulated Depreciation } & 11,500 \\\text { Computers } & 20,000\end{array}$
C)
$\begin{array}{llr} \text { Cash } &8,500\\ \text { Computers } &&8,500\\\end{array}$

D)
$\begin{array} { l r r } \text { Cash } & 8,500 \\\text { Accumulated Depreciation } & 8,800 \\\text { Loss on Sale } & 2,700 \\\text { Computers } &{ 20,000 }\end{array}$