Yellow Dog Transit Sold an Old Truck on December 31,2017,for

Yellow Dog Transit sold an old truck on December 31,2017,for $18,400 cash.The following data were available when the truck sold: ?
$$\begin{array} { l r } \text { Acquisition cost } & \$ 75,000 \\\text { Estimated residual value at time of acquisition } & 8,000 \\\text { Accumulated depreciation on December } 31,2017 \text {, after adjustment } & 53,600\end{array}$$ When this transaction is recorded,it should include a(n)

A) Loss on Disposal account for $3,000.
B) decrease of $21,400 to the Truck account.
C) Gain on Disposal account for $3,000.
D) Gain on Disposal account for $5,000.