Sale proceeds from net book value and disposal loss Steps:

• Loss on disposal = Net book value (NBV) - Sale proceeds; rearrange to Sale proceeds = NBV - Loss.
• NBV = Cost - Accumulated depreciation on the asset.
• No accumulated depreciation specified for the sold asset; the given totals apply to other assets, so NBV = $10,000.
• Sale proceeds = $10,000 -$2,000 = $8,000.

Why A is correct:

• Matches formula where proceeds = NBV - loss, with NBV equaling cost absent asset-specific depreciation data.

Why the others are wrong:

• B: Implies $1,000 depreciation on asset, but no evidence supports this.
• C: Implies $6,000 depreciation on asset, unsupported by given information.
• D: Implies NBV of $10,800, exceeding cost and violating asset valuation rules.

Final answer: A