On December 31, 2022, Weber Industries had on their books a delivery truck purchased for $23,000 and had accumulated $13,800 in depreciation. Annual depreciation is $2,300. On July 1, 2023, Weber Industries sold the delivery truck for $9,000. What is the impact if Weber Industries fails to recognize the partial year of depreciation for the delivery truck? O The decrease recorded to remove the equipment account would be too low. O They would record a loss on disposal rather than a gain on disposal. O They would record a gain on disposal rather than a loss on disposal. O The decrease recorded to remove the equipment account would be too high