ABC Co. disposes of a truck on December 31, 2021. The truck originally cost $72,000. ABC has depreciated the truck each year using straight line depreciation of $12,000 per year. They last recorded depreciation on December 31, 2020. The balance in Accumulated Depreciation, as of December 31, 2020 is $60,000. Make all necessary journal entries, including any adjustments for depreciation, to dispose of the truck. A. Assume ABC receives $4,000 in cash at disposal. B. Assume ABC receives $15,000 in cash at disposal. C. Assume ABC receives no cash at disposal.