What is the financial Statement Impact of the following transaction: Account Cash Accumulated Depreciation Gain Equipment DR CR 32,000 44,000 8,000 68,000 A L SE R EL Option A -8,000 -8,000 A L SE R Option B 8,000 8,000 8,000 E NI CF 8,000 -8,000 +A ELI NI CF 8,000 +OA A L SE R E NI CF Option C 8,000 8,000 8,000 8,000 HA A L SE R E NI CF Option D 8,000 -8,000 +A