Smucker's Company sold equipment costing $65,000 with $60,000 of accumulated depreciation for $10,000 cash. The company's journal entry to record this sale will NOT include a:

A) credit to Equipment for $65,000.

B) credit to Gain on Sale of Equipment for $5,000.

C) debit to Accumulated Depreciation for $60,000.

D) debit to Gain on Sale of Equipment for $5,000.