On March 31, 2011, Wild Flowers purchases a delivery van for $30,000, which it expects to use for 5 years, during which time it expects to drive the van about 100,000 miles. At the end of the 5 years it is expected that the van will be sold for $2,000. During 2011 the van was driven 12,000 miles, and in 2012 it was driven 25,000 miles. Assume Wild Flowers only prepares annual financial statements, and that their year-end is the calendar year-end (i.e. December 31). Assume that on January 1, 2015, the van is sold for $6,000, and that the van is recorded in the books of Wild Flowers as follows on that day:

Van	$30,000
Less: A/D	(22,000)
Book Value	8,000

Which one of the following would not be part of the JE needed to record the disposal of the van at 1/1/15? a. a debit to "loss on sale" for $2,000

b. a credit to van [equipment] for $30,000

c. a credit to A/D for $22,00

d. a debit to cash for $6,000