In 2022, Martinez Corp. has plant equipment that originally cost $130000 and has accumulated depreciation of $46000. A new processing technique has rendered the equipment obsolete, so it is retired. Which of the following entries should Martinez use to record the retirement of the equipment? Plant Equipment Accumulated Depreciation - Equipment Loss on Disposal of Plant Assets Loss on Disposal of Plant Assets Accumulated Depreciation - Equipment 130000 46000 84000 84000 Accumulated Depreciation - Equipment 46000 Loss on Disposal of Plant Assets Equipment 84000 84000 130000 Loss on Disposal of Plant Assets 84000 Equipment 84000