Equipment costing $$24,400$ with a book value of $$9,700$ is sold for $$6,800.$ Which journal entry is used to record the sale?

$q,$

A$.$ debit Cash for $$6,800,$ debit Accumulated Depreciation $-$ Equipment for $$17,600$ and credit Equipment for $$24,400$

B$.$ debit Cash for $$6,800,$ debit Accumulated Depreciation $-$ Equipment for $$14,700,$ debit Loss on Sale of Equipment for $$2,900$ and credit Equipment for $$24,400$

C$.$ debit Cash for $$6,800$ and credit Equipment for $$6,800.$

D$.$ debit Cash for $$6,800,$ debit Accumulated Depreciation $-$ Equipment for $$14,700,$ credit Equipment for $$9,700$ and credit Gain on Sale of Equipment for $$11,800$