Cassie Company discards a piece of equipment that cost $130,000, has a life of 5 years, and no residual value. The company uses straight-line deprecation. What is the journal entry to record the disposal of the equipment at the end of year 5? OA. Accumulated Depreciation-Equipment Equipment 130,000 130,000 OB. Depreciation Expense-Equipment Equipment 130,000 130,000 OC. Equipment 26,000 Depreciation Expense-Equipment 26.000 OD. Equipment 26,000 Accumulated Depreciation-Equipment 26,000