On December 31, Strike Company has decided to discard one of its batting cages. The equipment had an initial cost of $203,700 and has accumulated depreciation of $183,330. 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?

A. Accumulated Depreciation, debit, $203,700

B. Gain on Disposal of Asset, credit, $20,370

C. Loss on Disposal of Asset; debit, $183,330

D. Equipment, credit, $203,700