Gaston owns equipment that cost $25,000 with accumulated depreciation of $12,500. Gaston sells the equipment for $11,300. Which of the following would not be part of the journal entry to record the disposal of the equipment? Multiple Choice Credit Equipment $25,000. Debit Accumulated Depreciation $12,500. Credit Gain on Disposal of Equipment $1,200. Debit Cash $11,300. Debit Loss on Disposal of Equipment $1,200