Which of the Following Is a Journal Entry to Recognize

Which of the following is a journal entry to recognize the disposal value?

A)
$\begin{array} { l l } \text { Materials Control } & XXX \\\text { Work-in-Process Control } & XXX \\\text { Manufacturing Overhead Control } &&XXX\end{array}$

B)
$\begin{array}{ll}\text { Work-in-Process Control } &XXX \\\text { Manufacturing Overhead Control } & XXX\\\text { Materials Control }&&XXX\end{array}$

C)
$\begin{array} { l } \text {Manufacturing Overhead Control }& XXX\\ \text { Work-in-Process Contmol }&XXX \\\end{array}$

D)
$\begin{array} { l } \text {Materials Control }& XXX\\ \text { Work-in-Process Contmol }&XXX \\\end{array}$