On December 31, Strike Company has decided to discard one of its batting cages. The equipment had an initial cost of $230,800 and has accumulated depreciation of $207,720. Depreciation has been recorded up to the end of the year. Which of the following will be included in the journal entry for the disposal?

a.Loss on Disposal of Asset, debit, $207,720

b.Gain on Disposal of Asset, credit, $23,080

c.Equipment, credit, $230,800

d.Accumulated Depreciation, debit, $230,800