Equipment with a historical cost of $65,000 and Accumulated Depreciation of $35,000 is junked. No cash is received upon disposal. Which journal entry is necessary? O A. debit Accumulated Depreciation-Equipment for $35,000, debit Gain on Disposal of Equipment for $30,000 and credit Equipment for $65,000 O B. debit Accumulated Depreciation-Equipment for $35,000, debit Loss on Disposal of Equipment for $30,000 and credit Equipment for $65,000 C. debit Accumulated Depreciation-Equipment for $35,000 and credit Equipment for $35,000. D. debit Accumulated Depreciation Equipment for $65,000 and credit Equiperent for $65,000