In process costing, where losses have a positive scrap value, when an abnormal gain arises, the abnormal gain account is A. debited with the normal production cost of the abnormal gain units.

B. credited with the normal production cost of the abnormal gain units and credited with the scrap value of the abnormal gain units.

C debited with the scrap value of the abnormal gain units and credited with the normal production cost of the abnormal gain units.

D. debited with the normal production cost of the abnormal gain units and credited with the scrap value of the abnormal gain units.

E credited with the normal production cost of the abnormal gain units.