On 1 January 2015 the Equipment Was Sold for $15

On 1 January 2015 the equipment was sold for $15 000. What is the accounting entry to record the receipt of the proceeds from the sale of the equipment?

A) Debit bank $15 000; credit proceeds from sale of equipment $15 000
B) Debit bank $17 000; credit proceeds from sale of equipment $17 000
C) Debit bank $15 000; credit equipment $15 000
D) Debit bank $2000; credit proceeds from sale of equipment $2000