Several Years Ago, Beglen, Inc

Several years ago, Beglen, Inc. purchased a computer costing $180,000, for which total depreciation of $140,000 has been recorded.
Assuming that the computer is sold for $60,000 cash, the proper entry to record the sale is:

A) Debit Cash, $60,000; debit Accumulated Depreciation, $140,000; credit Computer, $180,000
B) Debit Cash, $60,000; debit Accumulated Depreciation, $140,000; credit Computer, $192,000
C) Debit Cash, $60,000; debit Accumulated Depreciation, $140,000; credit Computer, $180,000; credit Gain on Sale of Computer, $20,000
D) Debit Cash, $60,000; credit Computer $40,000; credit Gain on Sale of Computer, $20,000