Gaston owns equipment that cost $27,500 with accumulated depreciation of $13,750. Gaston 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? Debit Accumulated Depreciation \$13,750. Credit Equipment $27,500. Debit Loss on Disposal of Equipment $1,350. Credit Gain on Disposal of Equipment $1,350. Debit Cash $12,400