Use the Following Information to Answer Questions Bellow

Multiple Choice

Use the following information to answer Questions bellow:
At the beginning of fiscal 2019, a county government acquires equipment for $4,000,000. The equipment has an estimated life of 5 years, and straight-line depreciation is used, with no residual value, if appropriate. At the end of fiscal 2020 (two years later) , the government disposes of the equipment for $1,800,000.
-If the equipment is reported in the general fund, what amount is included in the fiscal 2019 reconciliation of the change in fund balances of governmental funds to the change in net position of governmental activities, related to this equipment?

A) Subtract $4,000,000.
B) Subtract $800,000.
C) Add $3,200,000.
D) Add $4,000,000.