No$.$ Account Titles and Explanation

$($a$)$

Accumulated Depreclation$-$Equlpment

Galn on Dlsposal of Plant Assets

Equipment

$($b$)$

$($To record depreciation$)$

Cash

Accumulated Depreclation$-$Equlpment

Galn on Dlsposal of Plant Assets

$($c$)$

$($To record sale of equipment$)$

$($d$)$

$($To record depreciation$)$

Debit

Credit

$($To recordsale of equipment$)$