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17. Thompson Corporation sold equipment for $5,400 cash on October 1, 2020. The equipment cost $73,900 and had accumulated depreciation through December 31, 2019 of 562,500. Annual depreciation has been calculated each year using the straight-line method amounting to $10,000 per year. At the date of sale on October 1, 2020 and after depreciation has been recorded on October 1, 2020, the journal entry to record the sale will have: a b C. d. Gain on sale of equipment for $3,900. Loss on sale of equipment for $6,000 Loss on sale of equipment for $3,900. Gain on sale of equipment for $1,500