09.17: Richland Company has a calendar year reporting period. On July 1, 2020, Richland's equipment, with an original cost of $29,000, was sold to Quaker Corporation for $15,000. The January 1, 2020, balance in the Accumulated Depreciation account was $10,000. Depreciation for the first six months of 2020 was $2,000. The journal entry to record the transaction would include a B A debit to Cash of $15,000; a debit to Accumulated Depreciation-Equipment of $12,000; a debit to Loss on Disposal of Plant Assets of $2,000; and a credit to Equipment of $29,000. debit to Cash of $15,000; a credit to Accumulated Depreciation-Equipment of $10,000; and a credit to Loss on Disposal of Plant Assets of $5,000. debit to Cash of $15,000; a credit to Accumulated Depreciation-Equipment of $19,000; and a debit to Loss on Disposal of Plant Assets of $4,000. debit to Cash of $15,000; a debit to Accumulated Depreciation Equipment of $10,000; a debit to Loss on Disposal of Plant Assets of $4,000; and a credit to Equipment of $29,000. D