A. debit Cash for $11,000, debit Aocumulated Depreciation - Equipment for $66,000, credit Equipment for $73,000 and credit Gain on \$ale of Equipment for $4,000 B. debit Cash for $11,000, credit Equipment for $7,000 and credit Gain on Sale of Equipment for $4,000 c. debit Cash for $11,000 and credit Gain on 5ale of Equipment for $11,000 D. debit Accumulated Depreciation - Equipment for $66,000 and credit Equipment for $66,000