On April 1, 2020, Company A sold manufacturing equipment with a cost of $ 204,000, estimated residual value of $4,000, and useful life of 10 years for $90,000. The company follows the straight-line depreciation method and the accumulated depreciation of the equipment was $120,000 as of December 31, 2019. The journal entry to record the sales transaction will include: Select one: a. a debit to a loss account for $6,000. b. a credit to Accumulated Depreciation - Equipment for $125,000. c. a credit to a gain account for $11,000. d. a credit to the Equipment account for $84,000