Tootsie Roll Industries sold equipment with an original cost of $20,000 and accumulated depreciation of $10,700 (book value of $9,300), realizing a gain of $2,100. The journal entry to record this sale includes all of the following except: A. Credit to equipment of $20,000 B. Debit to cash of $11,400 C. Credit to accumulated depreciation of $11,400 D. Credit to gain on sale of $2,100 E. All of the above are included in the journal entry to record the sale