Gaston owns equipment that cost $90,500 with accumulated depreciation of $61,000. Gaston asks $30,000 for the equipment but sells the equipment for $26,000. Which of the following would not be part of the journal entry to record the disposal of the equipment?

Debit Accumulated Depreciation $61,000.

Credit Equipment $90,500.

Debit Loss on Disposal of Equipment $3,500.

Credit Gain on Disposal of Equipment $3,500.

Debit Cash $6,000.