Question 25 (4 points) Blaire Medical Center purchased an X-ray machine on January 1, 2021 for $120,000. The machine has $87,000 accumulated depreciation. On January 1, 2022 it is sold for $40,000. Record the sale of the x-ray machine. What accounts should be debited? a) Cash $40,000, Loss $7,000 b) Cash $40,000, Accumulated Depreciation $87,000 c) Equipment $120,000, Loss on Disposal of Plant Asset $7,000 d) Gain on Disposal of Plant Asset $7,000, Equipment $120,000