A non-current asset (cost $15,000, depreciation $10,000) is given in part exchange for a new asset costing $20,500. The agreed trade-in value was $5,500. Which of the following will be included in the statement of profit or loss? OA profit on disposal $5,500 OA loss on disposal $4,500 OA loss on purchase of a new asset $5,500 OA profit on disposal $500