Yellow Dog Transit sold an old truck on December 31, 2017, for $18,400 cash. The following data were available when the truck sold:

Acquisition cost	$75,000
Estimated residual value at time of acquisition	8,000
Accumulated depreciation on December 31, 2017, after adjustment	53,600

When this transaction is recorded, it should include a(n)

a.decrease of $21,400 to the Truck account.

b.Gain on Disposal account for $5,000.

c.Gain on Disposal account for $3,000.

d.Loss on Disposal account for $3,000.