The Entry to Record the Disposal of a Laptop Computer

question 92

Multiple Choice

The entry to record the disposal of a laptop computer with a cost of $3,000 and an accumulated depreciation of $2,500 would be:

• A) debit Depreciation Expense $3,000; credit Equipment $3,000.
• B) debit Accumulated Depreciation $2,500; debit Loss on Disposal of an Asset $500; credit Equipment $3,000.
• C) debit Equipment $3,000; credit Accumulated Depreciation $3,000.
• D) debit Cash $3,000; credit Equipment $3,000.

---

Definitions:

Diathesis-stress Model

A psychological theory that explains behavior as a predispositional vulnerability together with stress from life experiences.

Mental Disorders

Conditions characterized by disturbances in a person's thoughts, emotions, or behavior.

Predisposition

A natural inclination or tendency to behave in a certain way or to develop a particular condition based on genetic or environmental factors.

Mental Disorder

A condition characterized by disturbances in a person's thinking, emotional regulation, or behavior, causing distress or impaired function.