A Local Government Recorded the Sale of a Capital Asset

A local government recorded the sale of a capital asset at a gain by recording a debit to cash and credit to proceeds of sale of capital asset. What is the worksheet entry when preparing the government-wide statements?

A) Debit to Proceeds of sale of capital asset and credit to Gain on sale of capital asset
B) Debit to Cash and credit to capital asset net) and credit to Gain on sale of capital asset
C) Debit to Proceeds of sale of capital asset and credit to capital asset net) and credit Gain on sale of capital asset
D) None of the above