In 2022, Ayayai Corp. has plant equipment that originally cost $ 100000 and has accumulated depreciation of $ 40000. A new processing technique has rendered the equipment obsolete, so it is retired. Which of the following entries should Ayayai use to record the retirement of the equipment? Accumulated Depreciation - Equipment 40000 Loss on Disposal of Plant Assets 60000 Equipment 100000 a Plant Equipment 100000 Accumulated Depreciation - Equipment 40000 Loss on Disposal of Plant Assets 60000 a Loss on Disposal of Plant Assets 60000 Accumulated Depreciation - Equipment 60000 a Loss on Disposal of Plant Assets 60000 Equipment 60000