Chart of Accounts A Treasury Stock B Equipment AB Cash BC Dalaries Expens AC Additional Paid in Capital Common BD Retained Earnings AD Accumulated Depreciation-Equipment BE Notes Payati AE Accounts Receivabio BCD Common Stock ABC Buildings BCE Allowance for Bad Debts ABD Interest Expense BDE Depreciation Expense ABE Bad Debts Expense C Salaries Payable ACD Loss on Disposal of Plant Assets CD Bonds Payable ACE Gain on Disposal of Plant Assets D NO ACCOUNT REQUIRED EQUIPMENT SALE: Berman Company sold equipment on December 31, or $140,000 cash. The equipment had an original cost of $200,000 and Accumulated Depreciation of $45,000 Response: