On March $1,2021,$ Sunshine paid $$122,000$ for a new copy machine. It was estimated that the machine would produce $1,020,000$ copies over the next $5$ years, at which time it could be sold for $$20,000.$

The copy machine made the following number of copies during its life:

$\backslash$table$[[2021,132,000,$copies$],[2022,202,000,$copies$],[2023,185,000,$copies$],[2024,172,000,$copies$],[2025,105,000,$copies$]]$

It was sold on June $1,2025$ for $$22,200.$

Assume that Sunshine uses the Straight Line method of depreciation. The journal entry to record the June $1,2025$ sale of the copy machine would include: $($round to the nearest dollar$)$

Select one:

a$.$ a credit to Gain on Sale of $$2,200$

b$.$ a credit to Loss on Sale of $$13,100$

c$.$ a credit to Accumulated Depreciation of $$122,000$

d$.$ a debit to Loss on Sale of $$1,200x$

e$.$ a debit to Accumulated Depreciation of $$86,700$