What is the immediate impact on cash and on profit of a non-current asset disposal (e.g. equipment), where the assets selling price is below to its net book value on the date of the sale?

a. Increase cash, no impact on profit

b. Decrease cash, no impact on profit

c. Increase cash, increase profit

d. Increase cash, decrease profit

e. Decrease cash, decrease profit

f. Decrease cash, increase profit