Sanders corporation sold equipment with a cost of $250,000 and accumulated depreciation of $180,000 for $90,000. the journal entry to record the sale of the asset would not include which of the following?
a. debit to accumulated depreciation for $180,000
b. debit to cash for $90,000
c. credit to gain on sale of asset for $20,000
d. credit to equipment for $70,000