Ayayai Company sold equipment that cost $100,000 and had a book value of $47,000 for $80,000. If Ayayai uses a worksheet to help prepare its Statement of Cash Flows, what would be entered in the bottom portion of the reconciling columns?

A. $33,000 debit and $100,000 credit

B. $33,000 credit and $80,000 debit

C. $27,000 credit and $100,000 debit

D. $27,000 credit and $80,000 debit