If a County Receives $27,000, for the Sale of a Dump

If a county receives $27,000, for the sale of a dump truck with a historical cost of $60,000, and accumulated depreciation of $25,000, the one-worksheet conversion adjustment would be $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text { A. } & \text { Other Financing Source - Sale of GCA.} &27,00\\& \text { Accumulated Depreciation - Furniture and Equipment } &25,000\\& \text { Loss on sale of vehicle } &8,000\\& \text { Furniture and Equipment. } &&60,000\\\\ \text { B. } & \text {Other Financing Source - Sale of GCA. } &27,000\\& \text { Furniture and Equipment. } &&27,000\\\\ \text {C. } & \text {Other Financing Source - GCA } &27,000\\& \text { Accumulated Depreciation - Furniture and Equipment } &33,000\\& \text {Furniture and Equipment. } &&60,000\\\\ \text {D. } & \text { Other Financing Source - Sale of GCA.} &27,000\\& \text { Loss on sale of vehicle } &33,000\\& \text { Furniture and Equipment. } &&60,000\\\end{array}$