Crane Company sold equipment with a cost of $$77400$ and accumulated depreciation of $$41000$ for $$37800.$ The journal entry to record this transaction will include:

a debit to Accumulated Depreciation $-$ Equipment for $$41000.$

a credit to a gain account for $$39600.$

a debit to a loss account for $$1400.$

a credit to the Equipment account for $$36400.$