A Truck That Cost $12,000 and on Which $9,000 of Accumulated

A truck that cost $12,000 and on which $9,000 of accumulated depreciation has been recorded was disposed of on January 1.If the truck was discarded as having no value,the entry to record this event is:

A)
$\begin{array}{l}\text { Truck }&12,000 \\\text { Accumulated Depreciation— Truck }&&12,000\end{array}$

B)
$\begin{array}{ll} \text { Truck } & 9,000 \\\text { Accumulated Depreciation — Truck }&&9,000\end{array}$

C)
$$\begin{array} { l r } \text { Accumulated Depreciation — Truck } & 12,000 \\\text { Truck } && 9,000 \\\text { Gain on Sale of Equipment } && 3,000\end{array}$$
D)
$\begin{array}{lr}\text { Accumulated Depreciation- Truck } & &9,000 \\\text { Loss on Sale of Truck } & 3,000\\\text { Truck}&&&12,000 \end{array}$