An analysis of changes in selected balance sheet accounts of Johnson Corporation shows the following for the current year:

Plant and Equipment accounts:

Debit entries to asset accounts

Credit entries to asset accounts

Debit entries to accumulated depreciation accounts $($resulting

from sale of plant assets$)$

Credit entries to accumulated depreciation accounts

$($representing depreciation for the current year$)$

$$154,000$

$$115,000$

$$88,000$

$$104,000$

Johnson's income statement for the current year includes a $$11,000$ loss on disposal of plant assets. All payments and proceeds relating to purchase or sale of plant assets were in cash.

Total cash proceeds received by Johnson from sales of plant assets during the current year amounted to:

Select one:

a$.$ $$104,000.$

b$.$ $$208,000.$

c$.$ $$219,000.$

d$.$ $$16,000$