A company sold a delivery truck for $22,000 cash. The truck costs $45,800 and had accumulated depreciation of $32,000 as of the date of sale. The entry to record the sale would include:

a.an increase in accumulated depreciation for $32,000.

b.a loss for $10,000.

c.a gain for $8,200.

d.a total decrease in delivery truck for $13,800.