of net income reported during a period. 6. On January 1, 2018, Kessler company sold a machine for $18,400 that it had used for several years. The acquisition cost of the machine was $75,000 with an estimated residual value at time o and had accumulated depreciation of $53,600 at the time of sale. When recording this include a (an) f acquisition of $8,000 transaction, it should Loss on disposal account of $3,000. a. b. Decrease of $21,400 to the Truck account. Gain on disposal account for $3,000. c. d. Gain on disposal account for $5,000