If a Computer with a Fully Depreciated Cost of $30

Multiple Choice

If a computer with a fully depreciated cost of $30 000 is discarded as worthless, the accounting entry to record the scrapping is which of the following?

A) Debit expense on disposal of asset $30 000; credit computer $30 000
B) Debit expense on disposal of asset $30 000; credit accumulated depreciation computer $30 000
C) Debit accumulated depreciation computer $30 000; credit computer $30 000
D) Debit accumulated depreciation computer $30 000; credit computer $30 000; Debit expense on disposal of asset; credit proceeds of disposal of asset $30 000