Hana owns 100% of Ahmad, On January 1, Y1, Hana sold Ahmad equipment for JD 18,000 price, although it had an original JD40,000 cost to Hana and a JD12,000 book value at the date of exchange. the worksheet entries record on December 31, Y1 by the transfers of equipment would include a .a. credit to Gain on sale of equipment for JD6,000 .b. debit to equipment for JD6,000 O .c. debit to Gain on sale of equipment for JD6,000 .d. credit to equipment for JD6,000 O