Concept:Non-routine financial transactions, such as the sale or disposal of a fixed asset, are recorded in the journal proper.
Explanation:The journal proper is a subsidiary book used for entries that do not belong in specialised books like the sales day book, purchases day book, or petty cash book.
Disposal of a fixed asset is not a regular credit sale or cash purchase.
It is an occasional, miscellaneous transaction such as a transfer, adjustment, or rectification entry.
Therefore, such a transaction is first recorded in the journal proper and is then posted to the respective ledger accounts.
Answer:A. journal proper