Labrador, Inc., scrapped an automobile that cost \(\$ 14,000\) and had a book value of \(\$ 1,100\). The entry to record this disposal is (p. 421)

a. Loss on Disposal of Automobile ...... 1,100 Automobile

b. Accumulated Depreciation ............... 14,000 Automobile.

c. Accumulated Depreciation ............... 12,900 Automobile 12,900

d. Accumulated Depreciation ................ 12,900 Loss on Disposal of Automobile ...... 1,100 Automobile

\(1+,(0) 0\)