An entity purchased a plant on 1st January, 2019 for OMR 100,000. On 31" December 2019, the depreciation has been chated @ 5% on diminishing balance method. On 30th September, 2020 the business sold the asset for OMR 80,000 What will be the correct de-recognition date? December 31, 2019 January 1, 2019 June 30, 2020 September 30, 2020 Under perpetual inventory system