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a. Debit non-current asset account and credit revenue account

b. Debit accumulated depreciation account and credit revenue account

c. Debit non-current asset account, debit accumulated depreciation account and credit revenue account

d. Debit accumulated depreciation account, debit non-current asset account, debit cash at bank and credit revenue account

<p style="font-family: Arial"><strong>The sale of non-current assets is accounted for by:</strong></p>