On December 31, Strike Company has decided to discard one of its batting cages. The equipment had an initial cost of $215,000 and has accumulated depreciation of $193,500. 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. Loss on Disposal of Asset, debit, $193,500 Ob. Accumulated Depreciation, debit, $215,000 Oc. Gain on Disposal of Asset, credit, $21,500 Od. Equipment, credit, $215,000