Riodan Company sold old equipment for $35,000 for a loss of $5,000. The equipment had a cost of $70,000. The entry to record the sale of the equipment would include a

a. A Debit to Equipment of $70,000

b. A Debit to Cash of $30,000

c. A debit to Accumulated depreciation of $40,000

d. A debit to Accumulated depreciation of $30,000