Concept:Sale of plant and machinery is not an ordinary sale of goods; it is a disposal of a fixed asset on credit.
Explanation:When plant and machinery is sold on credit, Wilson becomes a debtor because the payment is due later.
Therefore, Wilson’s personal account is debited to record the amount receivable.
The plant and machinery account is credited to remove the asset from the books.
Cash account is not involved because the sale is on credit, not for immediate cash.
So the correct entry is: Dr Wilson’s account, Cr Plant and Machinery account.
Answer:B. Credit plant and machinery account and debit Wilson's account