A truck costing $72,000 and on which $60,000 of accumulated depreciation has been recorded was retired as having no value. The journal entry to record this event would include a

	a.	credit to book value of truck for $12,000.
	b.	debit to gain of $12,000.
	c.	credit to loss of $12,000.
	d.	debit to accumulated depreciation for $60,000.