In 2022, Flint Corporation has plant equipment that originally cost $190000 and has accumulated depreciation of $52000. A new processing technique has rendered the equipment obsolete, so it is retired. Which of the following entries should Flint use to record the retirement of the equipment? 138000 Loss on Disposal of Plant Assets Equipment 138000 52000 Accumulated Depreciation - Equipment Loss on Disposal of Plant Assets Equipment 138000 190000 Loss on Disposal of Plant Assets 138000 Accumulated Depreciation - Equipment 138000 190000 Plant Equipment Accumulated Depreciation - Equipment 52000 Loss on Disposal of Plant Assets 138000