The result that will be disclosed in the income statement is: -

In the case of a company has decided to exclude one of its activities and the balances was as follows; company's sales $10,0/ Cost of sales $14,0/ Value of assets sale $15,0/ Cost of assets $25,0/ Accumulated depreciation $160/ The result that will be disclosed in the income statement is: - a) Gain20 $ b) Loss20 $ c) Loss40 $ d) Not any of the above