Which of the Following Could Be a Correct Journal Entry $\quad$

Multiple Choice

Which of the following could be a correct journal entry to record the disposition of equipment?
A. Dr. Accounts payable
$\quad$ $\quad$ Cr. Accumulated depreciation
$\quad$ $\quad$ Cr. Depreciation

B. Dr. Cash
Dr. Loss on sale of equipment
Dr. Accumulated depreciation
$\quad$ Cr. Equipment

C. Dr. Gain on sale of equipment
Dr. Accumulated depreciation
$\quad$ Cr. Equipment

D. Dr. Cash
Dr. Loss on sale of equipment
$\quad$ Cr. Accumulated depreciation
$\quad$ Cr. Equipment

A) Option A
B) Option B
C) Option C
D) Option D