Harvard Company is selling a piece of equipment on June 30, 2019. Information related to this sale is as follows: Cost of equipment $400,000 Accumulated Depreciation as of June 30, 2019........... 150,000 Proceeds from sale. .................. 350,000 ....... Based upon the above information, the journal entry to record the sale will include: A debit to Loss on Disposal of Plant Assets of $100,000 O A credit to Sales Revenue of $350,000. A debit to Equipment of $400,000. A debit to Accumulated Depreciation of $150,000. A credit to Book Value of $250,000