Cassie Company discards a piece of equipment that cost $190,000, has a life of 5 years, and no esidual 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? 190,000 A. Accumulated Depreciation Equipment Equipment 190,000 190,000 O B. Depreciation Expense-Equipment Equipment 190,000 38,000 OC. Equipment Accumulated Depreciation Equipment 38,000 38,000 OD. Equipment Depreciation Expense-Equipment 38,000