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Question - The balance sheet of Fullwood Ltd at 31 December 2018 showed:
$
Furniture & Fittings
40,000
Accumulated depreciation of F&F
30,000
10,000
On 1 January 2019 the equipment was sold for $13,000. What the accounting entry to record the closing of the equipment and the accumulated depreciation of equipment accounts.
A. DR Accumulated depreciation equipment $30,000; CR Equipment $30,000
B. DR Bank $13 000; CR Carrying amount of equipment $13,000
C. DR Accumulated depreciation equipment $30,000; DR Carrying amount of equipment $10,000; CR Equipment $40,000
D. DR Accumulated depreciation equipment $10,000; CR Equipment $10,000
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