Net book value of disposals from accounting records

Steps:

• Identify gross cost of assets disposed from disposal account or notes.
• Subtract accumulated depreciation on those assets up to disposal date.
• Net book value equals cost minus accumulated depreciation for disposals.
• Verify against total disposals figure in fixed asset schedule.

Why A is correct:

• Net book value is defined as original cost less accumulated depreciation at disposal, matching $8000 from records.

Why the others are wrong:

• B confuses net value with gross cost of $14000.
• C adds proceeds instead of using book value formula.
• D includes full year depreciation, ignoring disposal timing.

Not enough information for precise calculation without full financial statements.

Final answer: A