Lighting Company sold a truck on December 31, 2011, for $22,000 cash. The following data was available when the truck sold: Acquisition cost $100,000 Estimated salvage value at time of acquisition 8,000 Accumulated depreciation on December 31, 2011, after 85,000 adjustment When this transaction is recorded, it should include: a. credit of $15,000 to the gain on disposal account. b. credit of $7,000 to the gain on disposal account. C. credit of $22,000 to the truck account. d. debit of $7,000 to the loss on disposal account