In 2022, Riverbed Corp. has plant equipment that originally cost $180000 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 Riverbed use to record the retirement of the equipment? 180000 Plant Equipment Accumulated Depreciation - Equipment Loss on Disposal of Plant Assets 41000 139000 Loss on Disposal of Plant Assets 139000 Accumulated Depreciation - Equipment 139000 139000 Loss on Disposal of Plant Assets Equipment 139000 Accumulated Depreciation - Equipment 41000 Loss on Disposal of Plant Assets 139000 Equipment 180000