The balance in the equipment account was R200 000 on 01 January 2021. The following transactions are expected to take place during 2021: Equipment, cost price R60 000 and accumulated depreciation R48 000, is planned to be sold for R10 000. New equipment with a cost price of R100 000 will be purchased to replace it. Total depreciation for the year is estimated to be R50 000. What will be the carrying value of equipment in the proforma statement of financial position as at 31 December 2021? O A. R238 000 O B. R248 000 O C. R190 000 O D. R240 000