Janel James, Brony’s Bikes’ plant assets accountant, miscalculated the accumulated depreciation on the assets sold and thereby overstated the gain on disposal by $3,090,000. Audit Adjustment #10 should include

a.            A 3,090,000 credit to Factory Equipment

b.            A 3,090,000 credit to Accumulated Depreciation

c.             A 9,100,000 debit to Gain/Loss on Disposal

d.            A 9,100,000 credit to Gain/Loss on Disposal