of its batting cages. The equipment had an initial cost of $237,400 and has accumulated up to the end of the year. Which of the following will be induded in the entry to record the disposal? On December 31, Strike Compan depreciation of $213,660. Depreciation has been recorded Oa. Equipment, credit, $237,400 Ob. Accumulated Depreciation, debit, $237,400 Oc.Gain on Disposal of Asset, credit, $23,740 Od. Loss on Disposal of Asset, debit, $213,660 y has decided to discard one 58 PM