[单选题]
The following information has been extracted from a company’s statements of financialposition: 31 December 2015 31 December 2014 Cost Depreciation Cost Depreciation USD000 USD000 USD000 USD000 Plant and equipment 176 34 143 21 During the year ended 31 December 2015 equipment which had an original cost of USD16,000 and accumulated depreciation of USD10,000 was sold.What amounts should be shown for depreciation expense and purchase of plant and equipment in the financial statements for the year ended 31 December 2015?
A .Depreciation expense: USD3,000; Purchase of plant and equipment: 17,000
B .Depreciation expense: USD3,000; Purchase of plant and equipment: 49,000
C .Depreciation expense: USD23,000; Purchase of plant and equipment: 17,000
D .Depreciation expense: USD23,000;Purchase of plant and equipment: 49,000
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