A machine that cost $$13,000$ and on which $$9,300$ of accumulated depreciation had been recorded was

disposed of for $$3,700.$ The entry to record the disposal of the machine is:

a$.$ Cash $9,300$

Machinery $9,300$

b$.$ Machinery $13,000$

Depreciation Expense$$Machinery $13,000$

c$.$ Cash $3,700$

Accumulated Depreciation$$Machinery $9,300$

Machinery $13,000$

d$.$ Accumulated Depreciation$$Machinery $9,300$

Machinery $9,300$