When a company sells machinery at a price equal to its book value, this transaction would be recorded with an entry that would include the following: debit cash and accumulated depreciation; credit machinery debit cash and machinery; credit accumulated depreciation debit machinery; credit cash and accumulated depreciation debit cash and depreciation expense; credit accumulated depreciation

Correct option (a)

Explanation:

When a machinery is sold at book value, no gain or loss is recognized in the transaction. The depreciation expense accumulated throughout the period is removed. So, accumulated depreciation is debited. Similarly, cost of machinery is also removed by crediting it.

Cash received is debited as increase in assets are debited. Journal entry to record the same is:

Particulars                             Debit                Credit

Cash                                      

Accumulated depreciation    XXX

         Machinery                                              

(To record disposing off

machinery at book value)

steering wheels are always situated on the left side of the car.

always drive on the right side of the road.

white lines separate lanes of traffic traveling the same direction.

hashed or broken lines means you may change lanes when it is safe.

solid white lines mean stay in your lane.

yellow lines separate traffic moving in opposing directions.

hashed or broken yellow lines mean you can carefully pass, paying attention to oncoming traffic.

never cross a solid yellow line (or double yellow line).

when turning left at an intersection, pass in front of any cars that are turning left from the opposing direction (do not try to pass behind them).

use the left lane to pass other cars traveling your direction.

do not pass in the right lane unless absolutely necessary.

if you are driving in the far left hand lane and someone would like to pass you, move over to the right lane when it is safe to do so and allow them to pass.

you must always yield to pedestrians.

come to a complete stop whenever you see pedestrians trying to cross the street.

never pass a school bus if it has flashing red lights. wait until the lights have stopped.

be aware of bicyclists. often they share the road with cars and are supposed to also follow general traffic laws.

be particularly careful about driving in cities with bike lanes -- always check before turning that a bike is not coming.

it is mandatory to pull over or stop at an intersection to allow an emergency vehicle to pass you if you see one traveling with lights flashing and/or a siren running.

do not overuse your car horn. horns are used almost exclusively for emergency situations or for when you feel unsafe.

explanation: