The entry to record the disposal of a laptop computer with a cost of $3,000 and an accumulated depreciation of $2,500 would be:

A) debit Depreciation Expense $3,000; credit Equipment $3,000.
B) debit Accumulated Depreciation $2,500; debit Loss on Disposal of an Asset $500; credit Equipment $3,000.
C) debit Equipment $3,000; credit Accumulated Depreciation $3,000.
D) debit Cash $3,000; credit Equipment $3,000.

The correct entry to record the disposal involves removing the asset's cost from the books by debiting Accumulated Depreciation for the amount of depreciation taken over the asset's life ($2,500) and recognizing any loss on disposal by debiting Loss on Disposal of an Asset for the difference between the asset's net book value and its disposal value (in this case, $500, since the asset is fully disposed of with no cash received). The Equipment account is credited for the original cost of the asset ($3,000) to remove it from the books.