On 23 October 2023, Guy Garvey Ltd sold a machine with a carrying amount of $114,000 for $100,000. Which of the following is the correct treatment? This will result a gain on sale of a non-current asset. It should be recognised in current period profit or loss, normally on a net basis. This will result a gain on sale of a non-current asset. It should be recognised in other comprehensive income, normally with separate disclosure