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A company sold a piece of equipment to another party for $150,000. The equipment was

originally purchased for $300,000. Depreciation of $200,000 had been recognized against the

equipment. How would the accounting equation for the company be impacted upon the disposal of

the equipment?

A. Assets decreased by $100,000 and assets increased by $100,000.

B. Assets increased by $150,000 and owner's equity increased by $150,000.

C. Assets decreased by $100,000 and owner's equity increased by $100,000.

D. Assets increased by $50,000 and owner's equity increased by $50,000.