In 2022, Blue Spruce Corp. has plant equipment that originally cost $185000 and has accumulated depreciation of $41000. A new processing technique has rendered the equipment obsolete, so it is retired. Which of the following entries should Blue use to record the retirement of the equipment?

Accumulated Depreciation - Equipment		41000
Loss on Disposal of Plant Assets		144000
	Equipment		185000

Plant Equipment		185000
	Accumulated Depreciation - Equipment		41000
	Loss on Disposal of Plant Assets		144000

Loss on Disposal of Plant Assets		144000
	Accumulated Depreciation - Equipment		144000

Loss on Disposal of Plant Assets		144000
	Equipment		144000