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The double entry to record the proceeds on disposal of as...

The double entry to record the proceeds on disposal of assets in debit

A.

Bank account; credit asset disposal account

B.

Asset disposal account; credit bank account

C.

Provision for depreciation account; credit asset disposal account

D.

Asset disposal account; credit provision for depreciation account

Correct answer is C

Debit provision for Depreciation account (to remove the equipment's up-to-date accumulated depreciation), Credit the account Equipment (asset disposal account) to remove the equipment's cost.