3. Ann plc owned buildings that had originally cost 175,000. At 31 December 20X6 the buildings were sold for 110,000. At this date the buildings' accumulated depreciation was 21,000. The proceeds were posted to a suspense account

The journal adjustment required will make an entry to the suspense account of 110,000 and

A. Debit Buildings 175,000; Credit Accumulated depreciation 21,000, Credit Disposals 44,000

B. Debit Buildings 175,000, Debit Disposals 44,000; Credit Accumulated depreciation 21,000

C Debit Disposals 44,000Debit Accumulated depreciation 21,000; Credit Buildings 175,000

D. Debit Accumulated depreciation 21,000; Credit Buildings 175,000; Credit Disposals 44,000