During the Financial Year Ended 30 September, Daria Limited Sells

Multiple Choice

During the financial year ended 30 September, Daria Limited sells a piece of plant and machinery. This piece of plant and machinery had originally cost £30,000 when it was acquired four years ago. What is the correct double entry to record the removal of the cost of this piece of plant and machinery from the books of account of Daria Limited?

A) Debit cash £30,000, Credit plant and machinery cost account £30,000.
B) Debit non-current asset disposals account £30,000, Credit cash £30,000.
C) Debit non-current asset disposals account £30,000, Credit plant and machinery cost account £30,000.
D) Debit plant and machinery cost account £30,000, Credit non-current asset disposals account £30,000.