1. In 2023 , Riverbed sold equipment for $154,000. The machine had originally cost $88,000 and had accumulated depreciation to date of $39,600. before tax. The loss from disposal of the subsidiary was $220,000 before tax. 3. The sum of $572,000 was received as a result of a lawsuit for a breached 2020 contract. Before the decision, legal counsel was uncertain about the outcome of the suit and Riverbed had not established a receivable. 5. An internal audit discovered that amortization of intangible assets was understated by $38,500 (net of tax) in a prior period. The amount was charged against retained earnings