Which of the following is correct when land costing $$19,000$ is sold for $$21,000?$ The land was a component of property and equipment on the balance sheet.

Group of answer choices

Revenues are debited for $$21,000.$

Income from operations increases $$21,000.$

Cost of goods sold is credited for $$19,000.$

Gain on sale of land is credited for $$2,000.$