Blue Ltd. purchased a patent on September 1, 2020 for $41,600. At the time of purchase, Blue estimated that the patent's economic benefits would last until the end of 2024 fiscal year. Blue's fiscal year-end is December 31. On April 1, 2023, Blue sold the patent to another company. (a) Prepare the journal entry to record the sale, assuming Blue sold the patent for $21,850. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit