The balances on the equipment and accumulated depreciation accounts of Tomato plc at 31 December 20x9 and 31 December 20x8 are as follows: 31/12/X9 31/12/X8 Equipment Accumulated depreciation E 640 000 600 000 312 000 240 000 During the year ended 31 December 20x9: Equipment costing 100 000 was purchased. Equipment was sold for 15 000 cash. Depreciation expense on equipment amounted to 120 000. The cost of the equipment sold and the accumulated depreciation at the date of sale amount to: Select one: 0 a. Cost 60 000 Accumulated depreciation 48 000 b. Cost 40 000 Accumulated depreciation 48 000 C. Cost Accumulated depreciation 15.000 0 O d. Cost Accumulated depreciation 85 000 e. Cost 100 000 72 000 Accumulated depreciation 120 000