4. Yellow Dog Transit sold an old truck on December 31, 2017 for $18,400 cash. The following data were available when the truck was sold: $75,000 8,000 53,600 Acquisition cost Estimated residual value Accumulated depreciation on December 31, 2017 When the truck is sold on December 31,2017, the transaction is recorded to show a a. Loss on Disposal account for S3,000. b. Decrease of $21,400 to the Truck account c. Gain on Disposal account for $3,000. d. Gain on Disposal account for $5,000