80: The entry to record the disposal of a laptop computer with a cost of $2,500 and an accumulated depreciation of $1,500 would be:

a. debit Depreciation Expense, $2,500; credit Equipment $2,500

b. debit Accumulated Depreciation $1,500; debit Loss on Disposal of an Asset $1,000; credit equipment $2,500

c. debit Equipment $2,500; credit Accumulated Depreciation $2,500

d. debit cash $2,500; credit Equipment $2,500