What is the journal entry to record the sale of the equipment for $$12,800$ cash on January $3,2027?$

A$.$ Cash

$\backslash$table$[[$Accumulated Depreciation $-$ Equipment,$12,800],[$Loss on Disposal,$6,200],[,13,000]]$

Equipment

$32,000$

B$.$ Cash

Accumulated Depreciation $-$ Equipment

$12,800$

Gain on Disposal

Equipment

$26,000$

$6,800$

$32,000$

C$.$ Cash

$\backslash$table$[[$Accumulated Depreciation $-$ Equipment,$12,800,],[$Loss on Disposal,$12,400,],[$Equipment$,6,800,],[,,32,000]]$

D$.$ Equipment

Accumulated Depreciation $-$ Equipment $,32,000$

Loss on Disposal $,12,400$

Cash

$31,600$

$12,800$