Prepare the journal entry to record ale of part of the equioment on December 31. Credit occount titles are automatikally indented when the orount is erternd De not indent manully. If no entry is requined select "No Entry" for the account titles and enter 0 for the ancustals What wan the gain on disposal? (a) Depreciation Expense Dec.31 Gain on Disposal of Plant Assets Dec.31(c)