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Dec 31, strike discarded one of the batting cages. Initial cost was $211100, accumulated depreciation $189900. Depreciation has been recorded up to end of year.

Dec 31, strike discarded one of the batting cages. Initial cost was $211100, accumulated depreciation $189900. Depreciation has been recorded up to end of year. Which of the following will be included in the entry disposal?
Equipment credit 211100
Loss of disposal debit 189990
Gain in disposal credit 21110
Accumulated depreciation debit 211100

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