Current Attempt in Progress Waterway Ltd. acquired an excavator on January 1, 2020, for $11,600 (all amounts in thousands). This excavator represents the company's only piece of equipment, and Waterway chooses revaluation accounting. This excavator is being depreciated on a straightline basis over its 10-year useful life. There is no residual value at the end of the 10-year period. The appraised value of the excavator approximates the carrying value at December 31,2020 and 2022. On December 31,2021, the fair value is determined to be 10,208; on December 31,2023 , the fair value is determined to be $5,800. (a) Show all journal entries for each year-end from 2020 through 2023. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)