Equipment with a Historical Cost of $105,000 and Accumulated Depreciation

Equipment with a historical cost of $105,000 and Accumulated Depreciation of $20,000 is junked. No cash is received upon disposal. Which journal entry is necessary?

A) debit Accumulated Depreciation - Equipment for $105,000 and credit Equipment for $105,000
B) debit Accumulated Depreciation - Equipment for $20,000, debit Gain on Disposal of Equipment for $85,000 and credit Equipment for $105,000
C) debit Accumulated Depreciation - Equipment for $20,000, debit Loss on Disposal of Equipment for $85,000 and credit Equipment for $105,000
D) debit Accumulated Depreciation - Equipment for $20,000 and credit Equipment for $20,000