Rio Grande Company Purchased Equipment on January 1, 2009 for $75,000

Rio Grande Company purchased equipment on January 1, 2009 for $75,000. The estimated useful life of the equipment is 5 years, the salvage value is $10,000, and the company uses the double-declining balance method to depreciate fixed assets. Which of the following would be included in the journal entry that Rio Grande would record at the end of the fifth year, if the equipment and $19,000 cash are traded for a dissimilar fixed asset with a FMV of $25,000?

A) A credit to Fixed Assets for $25,000.
B) A credit to Equipment for $10,000.
C) A credit to Gain on Disposal of Equipment for $4,000.
D) A debit to Loss on Disposal of Equipment for $4,000.