A County Government Sold Two of Its Emergency Vehicles for a Total

A county government sold two of its emergency vehicles for a total of $35,000. The vehicles had a collective net book value of $46,000 (total original cost = $150,000; accumulated depreciation = $104,000). The entry that would be made in the General Fund at the time of the transaction would be $\begin{array}{llr}&&\text { Debit }&\text {Credit }\\ \text {A. } & \text {Cash. } &\$35,000\\ &\text { Capital Contribution } &&\$35,000\\ \\ \text { B.} &\text {Cash. } &\$35,000\\ &\text { Other Financing Sources - Sale of Capital Assets } &&\$35,000\\\\ \text { C.} & \text { Cash. } &\$35,000\\ &\text {Accumulated Depreciation } &104,000\\ &\text {Loss on Sale of Capital Assets. } &11,000\\ &\text { Capital Assets - Vehicles } &&\$150,000\\\\ \text { D. } & \text { Cash. } &\$35,000\\ &\text { Loss on Sale of Capital Assets} &11,000\\ &\text {Other Financing Sources - Sale of Capital Assets } &&\$46,000\\\end{array}$