Which of the following would be the correct way to record the retirement $($disposal$)$ of furniture with a cost of $$20,000,$ accumulated depreciation of $$15,000,$ and a loss on disposal of $$5,000?$ No cash was received when the fumiture was retired $($disposed$).$

a$)$

Furniture

$\backslash$table$[[$Accum$.$ Deprec.$],[$Furniture$]]$

$15,000$

$\frac{\text{L}\text{o}\text{s}\text{s}on\text{D}\text{i}\text{s}\text{p}\text{o}\text{s}\text{a}\text{l}}{5,000}$

$\backslash$table$[[\backslash$table$[[$Accur$],[$Fur$]]],[15,000]]$

b$)$

$\frac{\text{F}\text{u}\text{r}\text{n}\text{i}\text{t}\text{u}\text{r}\text{e}}{20,000}$

Loss on Disposal

$5,000$

Accum. Deprec.

Furniture

$7$

$($see next page$)$

$4$

c$)\frac{\text{F}\text{u}\text{r}\text{n}\text{i}\text{t}\text{u}\text{r}\text{e}}{20,000}$

Accum. Deprec.

Furniture

$15,000$