15-A truck costing $154,000 was destroyed when its engine caught fire. At the date of the fire, the accumulated depreciation on the truck was $70,000. An insurance check for $175,000 was received based on the replacement cost of the truck. The entry to record the insurance proceeds and the disposition of the truck will include a a. Gain on Disposal of $21,000. b. credit to the Truck account of $84,000. c. credit to the Accumulated Depreciation account for $70,000. d. Gain on Disposal of $91,000.