Assume that a machine with a cost of $$3,000$ has accumulated depreciation of $$1,500.$ Assume it is sold for $$2,500.$ Which of the following would be part of the joumal entry to record this sale?

a$.$ credit Accumulated Depreciation for $$1,500$

b$.$ debit the Machine account for $$3,000.$

c$.$ debit Loan Disposal for $$1,000$

d$.$ credit Gain on Disposal for $$1,000$