Equipment with a historical cost of $100,000 and Accumulated Depreciation of $100,000 is scrapped (no cash was received in exchange). Which journal entry is necessary? debit Cash for $100,000 and credit Equipment for $100,000 debit Equipment for $100,000 and credit Accumulated Depreciation - Equipment for $100,000 debit Accumulated Depreciation - Equipment for $100,000 and credit Equipment for $100,000 debit Equipment for $100,000 and credit Cash for $100,000