On April 30, 2019, Peter & Sons Sold Some Used

On April 30, 2019, Peter & Sons sold some used equipment for $112,000. The accumulated depreciation on the equipment when sold was $128,000. Peter & Sons properly recorded a $44,000 gain on the sale.
The original cost of the equipment when it was purchased several years ago by Peter & Sons must have been:

A) $ 56,000
B) $100,000
C) $156,000
D) $196,000