On 16 May 20X4, Z Ltd Sold Equipment to N $\quad 1680$

On 16 May 20X4, Z Ltd sold equipment to N Ltd for $75 000. The equipment had a carrying amount at time of sale of $60 000. The equipment was depreciated by Z Ltd at 10% p.a. on cost, while N Ltd applies a rate of 8%. The consolidation worksheet entry for the year ended 30 June 20X4 would include the following adjustment in relation to depreciation:
I made a change to the original question, as the original question is exactly the same as in the Illustrative Example 26.2 on p.870.

A) DR Depreciation Expense $\quad 1680$
CR Accumulated Depreciation $\quad 1680$
B) DR Accumulated Depreciation $\quad 1680$
CR Depreciation Expense $\quad 1680$
C) DR Depreciation Expense $\quad 2100$
CR Accumulated Depreciation $\quad 2100$
D) $\text { DR Accumulated Depreciation } \quad 2100$
$\text { CR Depreciation Expense \quad\quad} 2100$