June Company Ltd B) $\begin{array} { | l | r | r | } \hline \text { Cash } & 3,800 & \\\hline \text { Furniture } & & 3,800 \\\hline\end{array}$

June Company Ltd. recently sold some used furniture for $3,800 cash. The furniture cost $19,600 and had accumulated amortization through the date of sale totalling $17,300. The journal entry to record the sale of the furniture is:

A) $\begin{array} { | l | r | r | } \hline \text { Cash } & 3,800 & \\\hline \text { Accum. Amort.-Furniture } & 17,300 & \\\hline \text { Furniture } & & 19,600 \\\hline \begin{array} { c } \text { Gain on Sale of } \\\text { Furniture }\end{array} & & 1,500 \\\hline\end{array}$
B) $\begin{array} { | l | r | r | } \hline \text { Cash } & 3,800 & \\\hline \text { Furniture } & & 3,800 \\\hline\end{array}$
C) $\begin{array} { | c | r | r | } \hline \text { Cash } & 3,800 & \\\hline \text { Gain on Sale of } & & \\\text { Furniture } & & 3,800 \\\hline\end{array}$
D) $\begin{array} { | l | r | r | } \hline \text { Cash } & 3,800 & \\\hline \text { Accum. Amort.-Furniture } & 15,800 & \\\hline \text { Furniture } & & 19,600 \\\hline\end{array}$