On December 31, Strike Company has decided to discard one of its batting cages. The equipment had an initial cost of $209,748 and has accumulated depreciation of $188,773.20. Depreciation has been recorded up to the end of the year. Which of the following will be included in the entry to record the disposal? Oa. Equipment, credit, $209,748 Ob Accumulated Depreciation, debit, 5209,743 Oc Gain on Disposal of Amet, credit, $20.974.80 Od. Low on Deposal of Amet, debit, $188,773.20