On December $31,$ Strike Company has decided to discard one of its batting cages. The equipment had an initial cost of $$217,712$ and has accumulated depreciation of $$195,940\mathrm{.}80.$ Depreciation has been recorded up to the end of the year. Which of the following will be inciuded in the entry to journalize the disposal?

a$.$ debit Accumulated Depreciation for $$217,712$

b$.$ credit Equipment for $$217,712$

c$.$ debit Loss on Disposal of Asset for $$195,940\mathrm{.}80$

d$.$ credit Gain on Disposal of Asset for $$21,771\mathrm{.}20$