Macho Taco sold a food truck on March 1, 2020. The accounts showed adjusted balances on February 28, 2020, as follows:

Food Truck .............................................................................................. $42,000
Accumulated Depreciation, Food Truck ................................................ 21,850

Required

Record the sale of the food truck assuming the cash proceeds were:

a. $20,150

b. $21,600

c. $19,200

d. $0 (the food truck was scrapped).