On December 31, Strike Company has decided to discard one of its batting cages. The equipment had an initial cost of $226,200 and has accumulated depreciation of $203,580. 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, $226,200

b.Gain on Disposal of Asset, credit, $22,620

c.Loss on Disposal of Asset, debit, $203,580

d.Equipment, credit, $226,200