Carla Vista Company Ltd$.$ shows the following entries in its Equipment account for $2023.$ All amounts are based on historical cost.

$($a$)$

Prepare any necessary correcting entries. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit