A company sells a plant asset which originally cost 630,000 for 210,000 on December 31, 2020. The Accumulated Depreciation account had a balance of 252,000 after the current year's depreciation of 63,000 had been recorded. The company should recognize a? a. 420,000 loss on disposal. b. 168,000 gain on disposal. c. 168,000 loss on disposal. d. 105,000 loss on disposal