Could you please explain in detail the answer please?

QUESTIONS 7.14 Alpha sells machine B for $50,000 cash on 30 April 20X4. Machine B cost $100,000 when it was purchased and has a carrying amount of $65,000 at the date of disposal. What are the journal entries to record the disposal of machine B? DEBIT Accumulated depreciation $35,000 DEBIT Loss on disposal (SPL) $15,000 DEBIT Cash $50,000 CREDIT Non-current assets -cost $100,000 B DEBIT Accumulated depreciation $65,000 DEBIT Loss on disposal (SPL) $35,000 CREDIT Non-current assets -cost $100,000 C DEBIT Accumulated depreciation $35,000 DEBIT Cash $50,000 CREDIT Non-current assets $65,000 CREDIT Profit on disposal (SPL) $20,000 D DEBIT Non-current assets $65,000 DEBIT Accumulated depreciation $35,000 CREDIT Cash $50,000 CREDIT Profit on disposal (SPL) $50,000 (2 marks)