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Equipment with an original cost of $ 5 9 , 9 7 3 and accumulated depreciation of $ 2 7 , 8 3 1 was

Equipment with an original cost of $59,973 and accumulated depreciation of $27,831 was sold at a loss of $6,160. As a r transaction, cash would
a. increase by $59,973
b. decrease by $6,160
c. increase by $25,982
d. decrease by $27,831
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