Concept:Accumulated depreciation is removed from the books when the asset is sold.
Explanation:First, transfer the asset's cost to the asset disposal account.
This is done by crediting the fixed asset account and debiting the asset disposal account.
For the accumulated depreciation, reverse the provision built up over time.
So, debit the provision for depreciation account.
Then, credit the asset disposal account with the same amount.
This clears the accumulated depreciation and reduces the balance on the disposal account.
Answer:Debit provision for depreciation account; credit asset disposal account.
Correct option: B.