$2.$ Assume that a machine with a cost of $$5,000$ has accumulated depreciation of $$1,500.$ It was sold for $$3,800.$ Which of the following would be part of the journal entry to record this sale?

a$.$ debit Accumulated Depreciation for $$1,500$

b$.$ credit the Machine account for $$3,500.$

c$.$ credit Loss on Disposal for $$300$

d$.$ debit Gain on Disposal for $$300$