The equipment and accumulated depreciation account balances for Firewall Ltd. at the beginning of the year were $660,000 and $165,000 respectively. At the end of the year, the equipment account was $605,000 and accumulated depreciation was $154,000. The total depreciation expense during the year was $33,000. The company sold one piece of equipment during the year and no new equipment was purchased. If a gain of $7,000 resulted from the sale of equipment, the selling price of the equipment must have been OA) $33,000 OB) $18,000 OC) $55,000 OD) $20,000