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Equipment with an original cost of $ 5 4 , 0 3 7 and accumulated depreciation of $ 2 9 , 8 0 4 was

Equipment with an original cost of $54,037 and accumulated depreciation of $29,804 was sold at a loss of $5,911. As a result of this transaction, cash
would
a. decrease by $29,804
b. increase by $18,322
c. increase by $54,037
d. decrease by $5,911
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