28.A machine that cost $24,000 and on which $18,000 of Accumulated Depreciation has been recorded was disposed of on January 1. The company uses a calendar year. If the machine was sold for $4,000 cash, the journal entry to record this event would include

a A.Credit to the Machinery account for $6,000 B.Credit to Accumulated Depreciation for $18,000 C.Loss of $2,000 D.Gain of $2,000

Thank you in advance :)