Wildhorse Co. sold office furniture for $44000. The furniture had an original cost of $145000 and accumulated depreciation of $72500. Ignoring the tax effect, as a result of the sale:
A. net income will increase $57000.
B. net income will increase $28500.
C. net income will decrease $28500.
D. net income will decrease $57000.

Gamegirl inc., has the following transactions during august. august 6 sold 76 handheld game devices for $230 each to ds unlimited on account, terms 2/10, net 60. the cost of the 76 game devices sold, was $210 each. august 10 ds unlimited returned six game devices purchased on 6th august since they were defective. august 14 received full amount due from ds unlimited. required: prepare the transactions for gamegirl, inc., assuming the company uses a perpetual inventory syste