Collins Company discards equipment that cost $20,000, has no residual value, and is fully depreciated at the end of year 5. What is the journal entry for the disposal at the end of year 5? OA. Equipment Depreciation Expense-Equipment OB. Accumulated Depreciation-Equipment Equipment OC. Depreciation Expense-Equipment 20,000 20,000 20,000 20,000 20,000 Equipment 20,000 OD. Equipment 20,000 Accumulated Depreciation-Equipment 20,000