A company sold equipment for $100,000; the equipment had cost $300,000 and had accumulated depreciation of $180,000. The companys journal entry to record the sale of the equipment would include a A. Credit to Sale of Equipment for $100,000. B. Credit to Equipment for $120,000. C. Debit to Equipment for $300,000. D. Debit to Loss on Sale of Equipment for $20,000.