Equipment that had been acquired several years ago by a special revenue fund at a cost of $40,000 was sold for $15,000 cash. Accumulated depreciation of $30,000 existed at the time of the sale. The journal entry to be made in the special revenue fund will include:

A) a credit to Other Financing Sources for $5,000

B) A debit to cash for $15,000

C) A credit to equipment for $40,000

D) A debit to Accumulated Depreciation for $30,000