33) Equipment costing $45,000 with a book value of $12,000 is sold for $21,500. The journal entry will involve a

A) credit to accumulated depreciation for $14,900.

B) debit to accumulated depreciation for $22,000.

C) debit to accumulated depreciation for $33,000.

D) credit to equipment for $22,000.

E) credit to accumulated depreciation for $22,000.