In 2022, Marigold Corp. has plant equipment that originaly cost $114000 and has accumulated depreciation of $45600. A new processing technique has rendered the equipment obsolete, so it is retired. Which of the following should Marigold do to record the retirement of the equipment? Increase to Loss on Disposil and Accumulated Depreciation - Equipment for $68400. Increase to Equipment for $114000, increase to Accumulated Depreciation - Equipment for $45600 and a decrease to loss on Disposal for $68400. Increase to Loss on Disposal and decrease to Equipment for $68400. Decrease to Accurmulated Depreciation - Equipment for $45600, increase to Los5 on Disposal for $68400, and decrease fo Equipment for $114000. In 2022, Marigold Corp. has plant equipment that originaly cost $114000 and has accumulated depreciation of $45600. A new processing technique has rendered the equipment obsolete, so it is retired. Which of the following should Marigold do to record the retirement of the equipment? Increase to Loss on Disposil and Accumulated Depreciation - Equipment for $68400. Increase to Equipment for $114000, increase to Accumulated Depreciation - Equipment for $45600 and a decrease to loss on Disposal for $68400. Increase to Loss on Disposal and decrease to Equipment for $68400. Decrease to Accurmulated Depreciation - Equipment for $45600, increase to Los5 on Disposal for $68400, and decrease fo Equipment for $114000