Past Ltd has an internally generated brand at the beginning of its business operation. So far this brand has been used for more than 20 years. At the end of current year, this brand is valued at $2,000,000. It is sold at the price of $2,500,000. The recording of this sale transaction is:

A.Dr. Cash 2,500,000; Cr. Asset 2,500,000

B.Dr. Cash 2,500,000 Cr. Gain on sale 2,500,000

C.Dr. Cash 2,500,000; Cr. Asset 2,000,000 Cr. Gain on sale 500,000

D.Dr. Cash 2,500,000 Cr. Gain on sale 2,000,000 Cr. Revaluation surplus 500,000