Oracle Corporation sold a machine that it used in its operations for $36,000 cash. The machine originally cost the company $144,000. The depreciation is up-to-date on the machine and Oracle has taken a total of $120,000 in depreciation. When Oracle records the journal entry for this sale, the entry will include a a) credit to the cash account of $144,000 b) credit to Accumulated Depreciation for $120,000 c) credit to the Equipment account for $36,000. d) debit to the loss account of $24,000. e) credit to the gain account of $12,000