Concept:Proceeds from disposal are the amount received from selling an asset.
Explanation:When an asset is sold, the business receives cash or bank payment.
This inflow increases the bank balance.
So, the bank account is debited.
The asset disposal account is used to record the value of the asset removed.
Therefore, the sale proceeds are credited to the asset disposal account.
The correct double entry is: debit bank account; credit asset disposal account.
Answer:A. bank account; credit asset disposal account.