Increase / (Decrease) 2019 2018 Cash Accounts Receivable Merchandise Inventory Plant and Equipment Accumulated Depreciation Plant and Equipment Total Assets $28,000 $20,000 36,000 25,000 94,000 $8,000 (2,000) 25,000 34,000 34,000 50,000 128,000 (44,000) (43,000) $196,000 $132,000 (1,000) $64,000 Additional information provided by the company includes the following 1. Equipment was purchased for $68,000 with cash 2. Equipment with a cost of $34,000 and accumulated depreciation of $7,300 was sold for $45,000 OA. $(177,000) O B. $177,000 O C. $(23,000) OD, $23,000 Increase / (Decrease) 2019 2018 Cash Accounts Receivable Merchandise Inventory Plant and Equipment Accumulated Depreciation Plant and Equipment Total Assets $28,000 $20,000 36,000 25,000 94,000 $8,000 (2,000) 25,000 34,000 34,000 50,000 128,000 (44,000) (43,000) $196,000 $132,000 (1,000) $64,000 Additional information provided by the company includes the following 1. Equipment was purchased for $68,000 with cash 2. Equipment with a cost of $34,000 and accumulated depreciation of $7,300 was sold for $45,000 OA. $(177,000) O B. $177,000 O C. $(23,000) OD, $23,000