When determining the amount of depreciation to be used in the operations section, it is better the use the information from which area:
a. Balance sheet under the change in accumulated depreciation
b. Income statement under the depreciation expense amount
c. In the Statement of Retained Earnings as a note to amount written-off for assets that had been sold.
d. Under "Other Gains and Losses" because of assets that had been sold and written-off.