Amachine costing $179400 was destroyed when it caught fire. At the date of the fire, the accumulated depreciation on the machine was $78500. An insurance check for $206100 was received based on the replacement cost of the machine. The entry to record the insurance proceeds and the disposition of the machine will include a credit to the Equipment account for $127600. O gain on disposal of $105200. credit to the Accumulated Depreciation account for $78500 gain on disposal of $26700