-Which multiple choice is the answer

In 2021, Descher Corporation has delivery equipment that originally cost $190,000 and has accumulated depreciation of $43,000. Drescher Corporation decides that it no longer needs the delivery equipment decides to dispose of the asset and receives no cash in the disposal. Which of the following entries should Drescher make to record the retirement of the equipment?

	a.	Dr. Equipment $190,000 Cr. Accumulated Depreciation $43,000 Cr. Loss on Sale $147,000
	b.	Dr. Loss on Sale $147,000 Cr. Accumulated Depreciation $147,000
	c.	Dr. Accumulated Depreciation $43,000 Dr. Loss on Sale $147,000 Cr. Equipment $190,000
	d.	Dr. Loss on Sale $147,000 Cr. Equipment $147,000