The entry to record the disposal of a laptop computer with a cost of $2,500,accumulated depreciation of $1,500 for $500 in cash would be:

a debit Equipment $2,500; credit Accumulated Depreciation $2,500.

b debit Cash $500; credit Equipment $2.500; debit Accumulated Depreciation $1,500

c debit Cash $500; debit Accumulated Depreciation $1,500; debit Loss on Disposal of an Asset $500; credit Equipment $2,500.

d debit Cash $2,500; credit Equipment $2,500.