The following journal entry:

Cash $100,000

Accumulated Depreciation $20,000

Loss on sale of Fixed Assets $100,000

Machine $220,000

A. Increases net income by $100,000

B. Decreases net income $100,000

C. Has no impact on net income

D. Increases assets by $120,000

E. Decreases assets by $220,100

F. Both A. and E.

G. B. D. and E.

H. Both B. and E,

I. Both B. and D.

J. A. D. and E.