Gaston owns equipment that cost $27,500 with accumulated depreciation of $13,750. Gaston asks $15,400 for the equipment but sells the equipment for $12,400. Which of the following would not be part of the journal entry to record the disposal of the equipment? Skipped Multiple Choice 1 0 Debit Accumulated Depreciation $13,750. 0 Debit Cash $12,400. O Credit Gain on Disposal of Equipment $1,350. 0 Debit Loss on Disposal of Equipment $1,350. 0 Credit Equipment $27,500